Total Employer Cost of Compensation Study -- Phase 2

Portland State University Portland State University

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9-2012

Total Employer Cost of Compensation Study -- Total Employer Cost of Compensation Study --

Phase 2.0 Phase 2.0

Robert Winthrop Portland State University

Phil Keisling Portland State University, [email protected]

Masami Nishishiba Portland State University, [email protected]

Max Bernstein Portland State University

Bonnie Crawford Portland State University

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Citation Details Citation Details Winthrop, B., Keisling, P., Nishishiba, M., Bernstein, M., Crawford, B., Gant, J., & Lipinski, A. (2011). Total Employer Cost of Compensation Study -- Phase 2.0. Report submitted to Center for Public Service, Portland State University, Portland OR.

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Authors Authors Robert Winthrop, Phil Keisling, Masami Nishishiba, Max Bernstein, Bonnie Crawford, Jonathon Gant, and Andre Lipinski

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Total Employer Cost of Compensation Study-

Phase 2.0

Center for Public Service

Portland State University

September 11, 2012

Final Report

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HEADLINES from the Total Employer Cost of Compensation Study 2.0

In the spring and summer of 2012 the State of Oregon commissioned a study from Portland State

University’s Center for Public Service to examine the single biggest cost of most government

jurisdictions: personnel costs. Working closely with the League of Oregon Cities and the Association of

Oregon Counties, the state and the CPS research team identified 21 different city and county

jurisdictions in Oregon and southwest Washington, in addition to using state of Oregon data. The

research team then identified 11 different job titles that were chosen for their range of duties and the

relatively high degree of position comparability across these jurisdictions.

The result is a detailed analysis of what is called “Total Employer Cost of Compensation” (TECC). Below is

a quick summary of the TECC reports components, and some of the main highlights; a more detailed

analysis follows.

Jurisdiction partners included the State of Oregon along with:

Cities Counties - Albany - Redmond - Clackamas - Linn - Grants Pass - Salem - Clark (WA) - Marion - Gresham - Sandy - Hood River - Polk - Klamath Falls - Tigard - Jackson - Umatilla - North Bend - Vancouver (WA) - Jefferson - Washington - Pendleton

Job titles analyzed included:

- Accountant - Corrections Officer - Finance Clerk - Geographic Information

Systems Analyst (GIS)

- Human Resource Analyst - Institution Registered Nurse - Maintenance Crew Lead - Mental Health Therapist

- Police Officer - Senior Information

Technology Specialist - Utility Worker

TECC captured cash costs related to:

- Pay (base) - Pay (non-base) - Insurance (health) - Insurance (non-health) - Post-employment (retirement) - Overtime - Other Taxes - Post-employment (medical)

In addition to the cash components listed above, the Total Employer Cost of Compensation Study, 2.0 determined the cost of Paid time off (i.e. Holiday, Vacation, and Sick time).

Total Employer Cost of Compensation Study Phase 2.0

Portland State University Center for Public Service

September 11, 2012 1 of 82

To illustrate complete data, Table 1.0a lists TECC – including both cash and paid time off.

Table 1.0a Average Total Employer Cost of Compensation

Cash and Paid Time Off Components For All Participating Jurisdictions and Job Titles Grouped by State of Oregon & City and County

Table 1.0a displays compensation both in dollar values as well as expressed as a percentage of base salary. Many observers when analyzing compensation only measure base salary. As the table above shows that only provides literally half the picture. To fully understand TECC it is important to realize that for each hour an employee works the true cost is approximately twice the nominal salary rate. And this cost is before taking into account any non-labor (i.e. supplies and materials) or overhead costs (such as training) that may be associated with that hour of work. The expression of TECC as a percentage of base salary is called “Burden Rate” in this study and gives a reader a different way of looking at the cost of compensation. Burden rate is more fully explored in Section 2 below. What follows in this report is a discussion of the components and categories that comprise TECC along with illustrations and examples of how the categories of compensation compare to one another in the study jurisdictions and job titles. In addition, a comprehensive Appendix in three volumes exhaustively details the conduct of Portland State University’s Center for Public Service - Total Employer Cost of Compensation Study, 2.0 listing many individual elements to arrive at TECC.

$ % $ % $ % $ %

Pay (base) 38,761 100% 44,955 100% 59,299 100% 57,014 100%

Health Insurance 13,452 35% 15,656 35% 13,452 23% 15,667 27%

Post Employment 12,452 32% 10,674 24% 20,047 34% 15,148 27%

Other 942 2% 2,171 5% 942 2% 2,572 5%

Overtime 4,505 12% 2,884 6% 4,505 8% 2,886 5%

Paid time off 8,502 22% 10,094 22% 18,094 31% 17,052 30%

Total 78,615 203% 86,434 192% 116,339 196% 110,339 194%

City and CountyState of OregonEntry Step Top Step

State of Oregon City and County




Table of Contents, Report

Portland State University

Total Employer Cost of Compensation Study, Phase 2.0

September 8, 2012

Contents

Headlines ........................................................................................................................................ 1

Acknowledgments .......................................................................................................................... 4

Introduction .................................................................................................................................... 8

Section 1: Total Employer Cost of Compensation (TECC) ............................................................. 16

Section 2: Burden Rates ................................................................................................................ 30

Section 3: Cost per Hour Analysis and Hourly Burden Rates ........................................................ 46

Section 4: Annual Salary ............................................................................................................... 55

Section 5: Health Insurance .......................................................................................................... 58

Section 6: Post-employment Retirement and Medical Costs ....................................................... 62

Section 7: Non-Base Pay, Insurance (Non-Health), and Other Taxes ........................................... 74

Section 8: Overtime Analysis ........................................................................................................ 78




Acknowledgments

A report of this size and scope would not have been possible without the leadership and active help of literally hundreds of individuals. The Research team would like to thank and acknowledge the many people who made this report possible – especially the volunteers on the Advisory Committee as well as the staff who provided information from the participating jurisdictions. In an effort the size and scope of this study inevitably there will be mistakes – which are the sole responsibility of the Research team. However, the Research team would appreciate anyone who identifies errors or omissions to communicate directly with the research team so we can revise and amend the report. TECC Research team, [email protected]; Bob Winthrop, [email protected]. Within each category, all listings are alphabetical. Center for Public Service (CPS) Phil Keisling, Director, Center for Public Service Masami Nishishiba, Assistant Professor, Associate CPS Director CPS Research team Bob Winthrop, Senior Policy Fellow, Project Lead Max Bernstein, Research Assistant Bonnie Crawford, Research Assistant Jonathon Gant, Research Assistant Andre Lipinski, Research Assistant This work built upon the work put into TECC Phase 1.0, where in addition to the core research team listed above, the outstanding contributions of Greg Wallinger and Brad London were integral to its completion. Greg wrote most of the Literature Summary included in Appendix Volume I. Bob Winthrop and Jonathon Gant worked on both phases of the study; Andre Lipinski, Bonnie Crawford, and Max Bernstein joined the team at the beginning of Phase 2.0. Advisory Committee Sharon Lamey, Compensation and Classification Specialist, State of Oregon John Lattimer, Chief Administrative Officer and Budget Officer, Marion County Scott Lazenby, City Manager, City of Sandy Mike McArthur, Association of Oregon Counties Pat McCormick, AM:PM PR Jennie Messmer, League of Oregon Cities (LOC) Diana Moffat, Executive Director, Local Government Personnel Institute (LGPI) Brett Wilcox Timothy Williams, Adjunct Professor specializing in Arbitration, Division of Public Administration






State of Oregon Donna Bennett, State HR Services Division Administrator Sharon Lamey, Compensation and Classification Specialist Donna Lantz, HR Systems and Services Manager Sandy Ridderbusch, OSPS Manager City of Albany Wes Hare, City Manager David Shaw, Human Resources Director City of Grants Pass Aaron Cubic, City Manager Karin Lange, Human Resources Director City of Gresham Erik Kvarsten, City Manager Carol Murray, Human Resources Director City of Klamath Falls Susan Kirby, Human Resources Director Rick Whitlock, City Manager City of North Bend Terrence O’Connor, City Administrator Joann Thompson, City Recorder City of Pendleton Robb Corbett, City Manager Andrea Denton, Administrative Services Officer City of Redmond David Brandt, City Manager Sharon Harris, Director of Administrative Services City of Salem Franklin Felizardo, Human Resources Analyst Connie Munnell, Human Resources Director Linda Norris, City Manager City of Sandy Scott Lazenby, City Manager Seth Atkinson, Finance Director Karen Evatt, City Recorder/Accountant




City of Tigard Kent Wyatt, Senior Management Analyst Toby LaFrance, Director of Finance and IS Sandy Zodrow, Human Resources Director City of Vancouver, Washington Antoinette Gasbarre, Human Resources Deputy Director Elizabeth Gotelli, Human Resources Director Eric Holmes, City Manager Tamara Janecki, Human Resources Analyst Debby Watts, Senior Benefits Analyst Clackamas County Laurel Butman, Deputy County Administrator Nancy Drury, Director, Department of Employee Services Marc Gonzales, Finance Director Dwayne Kroening, Risk Manager Daniellle Mische, Classification and Compensation Manager Heather Pedersen, Classification and Compensation Manager Krista Weatherford, HRIS Manager Steve Wheeler, County Administrator Carolyn Williams, Benefits Manager Clark County, Washington Judy Alexander, Human Resources Administrator Bill Barron, County Administrator Hood River County Denise Ford, Human Resources Director Sandi Borowy, Director of Budget and Finance David Meriwether, County Administrator Jackson County Harvey Bragg, Sr. Deputy County Administrator Sasha Grafenstein, Human Resources Danny Jordan, County Administrator Jefferson County Jeff Rasmussen, County Administrative Officer Linn County David Alderman, County Accountant Ralph Wyatt, County Administrator




Marion County John Lattimer, Chief Administrative Officer and Budget Officer Kristy Petersen, Finance Accounting Manager Jeff White, Chief Financial Officer Polk County Greg Hansen, County Administrator Matt Hawkins, Human Resources Director Umatilla County Connie Caplinger, Executive Assistant to the Board Deserae Hall, Human Resource Specialist Don Lanai, Administrative Services Director Washington County Robert Davis, County Administrator Brandi Johnston, Human Resources Analyst Stephanie Reitmajer, Human Resources Manager




Introduction

The primary goal of the Public Sector Total Employer Cost of Compensation (TECC) Study is to give elected officials, government managers, and public employees a more complete and comprehensive picture of the aggregate costs of employing personnel in the local and state government sector in Oregon and southwest Washington.

Personnel costs for employees are the single biggest component for most local and state government functions (e.g. public safety, maintenance work, internal operations, etc.) By documenting and understanding the components of what we refer to here as “Total Employer Cost of Compensation” (TECC) – as well as the key dynamics within these categories, now and into the future – this effort is intended to help citizens and public sector elected leaders and employees reach the most informed decisions about how best to manage current and future personnel budgets within available resources.

In the spring of 2011, the Center for Public Service (CPS) at Portland State University assembled a research team consisting of several faculty members and graduate students, assisted by an advisory panel of members from various professional backgrounds. After an extensive literature search, and consultation with a number of local and state government leaders, it was determined that much of the existing research work to date in the arena of public sector compensation has been fragmentary and of limited usefulness.1

Many studies focus on comparing the compensation levels of public sector vs. private sector employees by very broad categories, either on the basis of salary only or a definition of “total compensation” that typically captures just a portion of non-salary benefits. Such studies most often do not account for the very different mix of jobs and skill levels between the two sectors. What’s more, none of these studies found of salary and/or compensation allowed useful comparisons among similar job titles, across various jurisdictions, or even across broad sub-sectors such as local vs. state government.

While statutes in Oregon do have provisions within the context of public sector collective bargaining for analyzing compensation costs, this comparison tends to emphasize the value of compensation as received by the employee versus what a compensation package actually costs the employer.2

In May 2011, the CPS team (guided by the Advisory Panel) undertook to do a “TECC Phase 1.0” to test the feasibility of compiling this data and putting it into a common and useful analytic

1 A review of selected literature is included in the Appendix Volume I.

2 Both Oregon and Washington have an “interest arbitration” process to resolve contract disputes for strike-

prohibited public employees – e.g., police and firefighters (ORS 243.746 and RCW 41.56.465). While it is common in these proceedings for labor and management to compile and present comparative compensation data including salary and non-salary benefits, the focus typically is on the value of total compensation as received by the employee – not on the actual total compensation cost as experienced by the employer. When defining compensation received by the employee, many times items such as health insurance or full pension costs are not included in the comparison.




framework. The project team, led by a CPS Senior Fellow and staffed by several graduate students within the Division of Public Administration, found interest among officials in five pilot jurisdictions in Oregon and Washington: the Cities of Sandy; Tigard; and Vancouver, WA; Counties of Marion; and Clackamas. The research team then collected comprehensive data on five job titles:

Police Officer

Corrections Officer

Maintenance Crew Lead

Finance Clerk

Utility Worker

The research team worked collaboratively with the jurisdictions’ staff members to collect and understand the data in such a fashion that the team was able to make true “apples-to-apples” comparisons. This “TECC 1.0” pilot study took considerable time and effort, as the research team ultimately identified more than 50 discreet components of TECC, residing in many separate contracts, databases, and customized reports. The information also needed to be formatted into a common analytical framework for comparison purposes.

In February 2012 CPS and the State of Oregon Department of Administrative Services (DAS) entered into an intergovernmental agreement to build upon the results from Phase 1 and expand the scope of data collection. For the Phase 2 study (TECC 2.0), the State of Oregon asked that six job titles be added to the five job titles from TECC 1.0. The added job titles include:

Accountant,

Geographic Information Systems (GIS) Analyst,

Human Resource Analyst,

Senior-level Information Technology (IT) Specialist,

Institution Registered Nurse, and

Mental Health Therapist.

The combination of job titles from TECC 1.0 and TECC 2.0 resulted in an analysis of eleven job titles.3 With the help of the Advisory Committee, the research team added seventeen new jurisdictions (including the State of Oregon) to the five jurisdictions in the first study for a total of twenty-two jurisdictions. These jurisdictions represent a broad range of size and geographic diversity, including those with relatively small and large populations and spread across Oregon and southern Washington. Table A below shows a complete list of the jurisdictions involved in TECC 2.0, with information about size of population, budget, and Full Time Equivalent (FTE) employees.

3 Descriptions of these job titles are included in the Appendix.




Table A Selected Descriptive Data for Jurisdictions Participating in the

PSU Total Employer Cost of Compensation Study Phase 2.0

Jurisdiction Population Number of FTE** Total Budget

State of Oregon 3,831,074 37,704 $6,804,314,6514

City of Albany 50,158 392 $164,961,200

City of Grants Pass 34,533 221 $85,804,776

City of Gresham 105,594 518 $342,046,658

City of Klamath Falls 20,840 166 $47,432,800

City of North Bend 9,695 67 $26,019,866

City of Pendleton 16,612 131 $65,665,626

City of Redmond 26,215 163 $81,864,607

City of Salem 154,637 1,178 $412,396,720

City of Sandy* 9,570 60 $35,889,128

City of Tigard* 48,035 277 $166,465,224

City of Vancouver (WA)* 161,791 981 $444,886,616

Clackamas County* 375,992 1,837 $614,652,379

Clark County (WA) 425,363 1,670 $886,219,368

Hood River County 22,346 112 $28,443,925

Jackson County 203,206 936 $347,005,157

Jefferson County 21,720 173 $22,005,539

Linn County 116,672 676 $134,798,979

Marion County* 315,335 1,340 $352,932,972

Polk County 75,403 280 $49,383,027

Umatilla County 75,889 280 $69,300,958

Washington County 529,710 1,770 $690,497,735

4 The State of Oregon has a biennial budget, which was $13,608,629,302 in 2011-13.

* Denotes jurisdictions that were part of the Phase 1.0 study. ** FTE is full-time equivalent employees; figures are based on what each jurisdiction reported and don’t necessarily reflect common definitions.




The following map, Figure A displays geographically where the jurisdictions included in the study are located.

Figure A

Table C indicates which job titles were included from which jurisdiction. The research team worked in collaboration with the participating jurisdictions to choose job titles with a high degree of alignment with comparable jurisdictions in other locations. Initially, the research team used job descriptions from TECC 1.0 along with job descriptions from the State of Oregon for the job titles added in Phase 2.0 for comparison. While not all job titles are 100% comparable between all jurisdictions, the 11 titles chosen are generally considered comparable regarding their major duties and functions. (For further discussion of job title comparability, see Appendix Volume I, Table B)5

5 Participants in the study have expressed that the most variable job duties would be found in the senior

information technology specialist while the least variable job duties seemed to be police and corrections officers as well as nurses. While the research team worked closely with jurisdictions and the Advisory Committee to try to make useful comparisons, duties and entrance criteria may vary among the same job title at different jurisdictions.




For each job title, researchers asked for data relevant to two different situations: employees newly hired on to an “entry level” step, and employees at the highest, “top step” for that job title.6 In all cases, the research team used Annual Salary data based on the salary schedules in effect as of July 1, 2012. In determining the non-salary components of TECC Cash Components, wherever possible the research team relied on the most recently available data for its analysis. Table B below lists the data years relied on for each jurisdiction for determining such key components as Health Insurance costs, Public Employment Retirement System rates, etc.

Table B

Jurisdiction Data Year

State of Oregon7 FY 2010-11 and FY 2011-12

City of Albany FY 2011-12

City of Grants Pass FY 2010-11

City of Gresham FY 2011-12

City of Klamath Falls FY 2011-12

City of North Bend FY 2012-13

City of Pendleton FY 2011-12

City of Redmond FY 2011-12

City of Salem FY 2011-12

City of Sandy FY 2010-11 and FY 2011-13

City of Tigard FY 2009-10 and FY 2010-11

City of Vancouver (WA) CY 2011

Clackamas County FY 2011-12

Clark County (WA) FY 2011-12

Hood River County FY 2011-12

Jackson County FY 2011-12

Jefferson County FY 2011-12

Linn County FY 2011-12

Marion County FY 2011-12

Polk County FY 2011-12

Umatilla County FY 2011-12

Washington County FY 2011-12

6 For entry level employees, the research team assumed all waiting periods had been completed, and the entry

level employee was fully eligible for all benefits. 7 For the State of Oregon the research team used data that was valid on July 1, 2012 for Salary and Pension. The

Health Insurance amount was not available for FY 2011-12, so the research team used the amount valid during FY 2010-11 and adjusted to estimate the value for FY 2011-2012.




Table C

TECC Study Phase 2.0

Jurisdictions and Job TitlesJu

risd

icti

on

Acc

ount

ant

Cor

rect

ions

Cre

w L

ead

Fina

nce

Cle

rk

GIS HR IT

Nur

se

Pol

ice

Ther

apis

t

Util

ity

TO

TA

L

Oregon X X X X X X X X X 9

Albany X X X X X X X 7

Grants Pass X X X X X X X X 8

Gresham X X X X X X X X 8

Klamath Falls X X X X X X X X 8

North Bend X X X X 4

Pendleton X X X X X X 6

Redmond X X X X X X X X 8

Salem X X X X X X X X 8

Sandy X X X X X 5

Tigard X X X X X X X X 8

Vancouver X X X X X X X 7

Clackamas X X X X X X X X X 9

Clark X X X X X X X X X X 10

Hood River X X X X 4

Jackson X X X X X X X X X 9

Jefferson X X X X X X X 7

Linn X X X X X X X X 8

Marion X X X X X X X X X X X 11

Polk X X X X X X X X X 9

Umatilla X X X X X X X X 8

Washington X X X X X X X X 8

TOTAL 18 10 12 20 18 18 20 10 22 6 15 169




Study Methods and Data Collection The research team created a database in Microsoft Access to structure the data collection, organization, and analysis process. The database consisted of a data entry form where all the information could be entered for the different job titles. Information entered in this form included compensation costs; formulas used for calculating annual costs; employee time-off; full-time equivalency for each job title; job descriptions; labor-management contracts and information for the different job titles; and various source documents. Through the use of queries, the information entered into the data entry form could be calculated and the different data tables populated. By entering all the data and information into one place, the compilation and analysis process could be much more streamlined, thus reducing the likelihood of mistakes.

In the TECC 1.0 study, the research team looked at the total cost of compensation for five job titles, using salary schedules for 2011-12 and non-salary data from the most recent available years. These job titles were a Police Officer, a Corrections Officer, a Utility Worker, a Lead Maintenance Worker, and an entry-level Finance Clerk.

For the TECC 2.0 study, the State of Oregon added six more job titles: Accountant, Geographic Information Systems (GIS) Analyst, Human Resource Analyst, Senior-Level Information Technology (IT) Specialist, Institution Registered Nurse, and Mental Health Therapist, bringing the total number of job titles to eleven. In order to ensure that the jobs from different jurisdictions were as comparable as possible, the research team analyzed and selected them based on six criteria: the level of responsibility, supervisory duties, basic job duties and scope of work, level of required education/experience, required certification or licensure, and FLSA status (exempt or non-exempt).

With the help of the Advisory Committee, the research team selected eleven cities and ten counties to be included in this study, along with the State of Oregon. To obtain compensation cost data, the team first searched the jurisdiction’s website. While the amount of information available on the website differed for each jurisdiction, the websites generally contained position descriptions, salary scales, and labor contracts for each collective bargaining unit. These labor-management contracts also often contained important basic information such as the amount of time-off provided (holiday, vacation, sick leave); additional wage rates (Overtime, on-call/standby, callback, compensatory time, etc); and incentive pay rates (longevity, bilingual pay, etc.). Whether other compensation costs were provided depended on the contract.

While a great deal of basic information could be found on each jurisdiction’s website, much important information for this TECC study ultimately had to be provided by each jurisdiction’s staff, particularly those in the finance and human resources offices.

The research team then sent out request letters to each jurisdiction to verify the website information and obtain additional employee compensation cost data. The team collected data from these jurisdictions on the job titles and categorized a total of 69 data components (into eight categories: Base pay, Non-Base Pay, Overtime, Health Insurance, Post-employment retirement, Post-employment medical, Insurance (non-health), and Other Taxes). Several cost




components, such as health club memberships, morale boosting activities, memberships to professional organizations, tuition re-imbursement were collected in the first phase of this study but omitted part of the way through phase 2 after being determined to be too small and too difficult to systematically gather and uniformly present.

The research team collected basic information for employees at both the entry step and the top step (i.e., most senior level) of each job title, including salary and paid-time off benefits (holidays, vacation, and/or sick leave). 8 This allowed the team to create an archetype (or model) for each case: an employee paid at the entry level step, and an employee paid at the highest step possible for that position. The archetype at entry level was in most cases assumed to be relatively new to the employer – though fully eligible for health, pension, and other benefits. The top step employee was assumed to have worked long enough to attain the maximum benefit level (a combination of base salary, longevity pay, paid time-off, etc.).9

After compiling as much information as possible from available public documents, the CPS research team sent out request letters to all jurisdictions. All the request letters had a standard layout, including an overview of the study, the information already obtained from the website, and the information that was still needed. The letters explicitly stated what compensation costs were being requested, for which job titles, and at what level of preciseness (i.e. by job title, by collective bargaining unit, or for the entire jurisdiction). The items being requested were broken into categorical components to make it easier to discern what was being requested. The letters were followed up with phone calls and emails to clear up any ambiguities or questions.

The team requested the most recent data available.10 In general the data was based on either budgeted amounts or actual amounts spent, depending on the type of component. For instance, base salary was based on the current salary scale for the position – as of July 1, 2012 -- while overtime was based on actual overtime costs experienced in the most recently completed fiscal year.

All of the collected data from the jurisdictions -- with the exception of Grants Pass11 -- was in effect on December 31, 2011. For certain components from Phase 1.0 jurisdictions, to facilitate data collection the research team only updated costs of Health Insurance, PERS Rates and Annual Salaries. This provides the bulk of costs and jurisdiction staff indicated that smaller components had no major changes. Table B above details the general dates from which data was obtained from each jurisdiction.

8 In some jurisdictions, a “Total paid time off” construct is used, including holidays. In these instances, paid

holidays will show as “0”, with all paid time off reflected under “Vacation” pay 9 For analytical purposes, top step employees in Oregon were assumed to have started prior to 2003, and were

thus part of the PERS I or II tier system. 10

In some cases, the data provided by the jurisdiction was not the most current year but was what was available. See Table B above. 11

Data for Grants Pass was valid as of July 1, 2011.




Section 1: Total Employer Cost of Compensation (TECC) The core objective of the TECC 2.0 study is to define, calculate, and then compare the “Total Employer Cost of Compensation” for entry level and top step employees, across 11 selected job titles and 22 jurisdictions.

At its most basic level, “TECC” simply represents the sum of the major direct costs associated with workers who are employed by a public jurisdiction. But what exactly is a “direct cost” of compensation? Once identified, how should an actual cost be calculated?

During TECC 1.0, and initially in TECC 2.0, the Research team identified more than 50 discreet components of employer costs related to employee compensation. Through refining the approach the Research team limited the definition of TECC for this report by grouping the discreet components into 8 categories of cash components paid by the employer along with the cost of Paid time off. These categories are as follows:

1. Pay (base) – Annual salary or base salary

2. Pay (non-base) – Premium pay for specialties, shift differential, longevity, etc.

3. Insurance (health) – Health Insurance premiums paid by the employer as well as VEBA12

4. Insurance (non-health) – Life, disability, worker compensation, unemployment

insurance, etc.

5. Post-employment (retirement) – Employer pension contributions, employer-paid

employee pension contributions, Social Security portion of FICA, deferred compensation

plans, pension obligation bond repayments, etc.

6. Post-employment (medical) – Medicare tax and Post-employment health benefits

7. Other taxes – E.G. Tri-met payroll taxes

8. Overtime

While compensation costs in each of these 8 broad categories are found in each category of jurisdictions – city, county, and state governments – not all categories have components of compensation for every specific jurisdiction, much less for every job title. For example, most job titles had little or no Overtime; only certain jurisdictions paid “Other taxes;” and some jurisdictions paid little or nothing in “Insurance (non-health)”. Similarly, many categories of “Other Pay” apply only to select job titles, such as police officer13

The beginning of Section 1 is limited to cash compensation. At the end of section 1 we discuss TECC Cash Component and paid time off along with introducing an analytical construct called

12

VEBA stands for Voluntary Employee’s Beneficiary Association. For further explanation, see Health Insurance. 13

During the study development process the Research team, in consultation with the Advisory Committee also decided to eliminate certain TECC components such as cell phone; car allowances; and health club memberships. While such items as a matter of course should be easily identifiable and accessible for citizen input, such components were not found on any broad basis, nor did they add up to material amounts. Perhaps most challenging for analytic purposes, even when found they did not easily lend themselves to consistent definitions




“Burden Rate” to help better understand labor costs. Burden Rates are further discussed in section 2. This study addresses the cost of Paid time off in sections 2 and 3.

Figure 1.0 and Table 1.0 show the average TECC Cash Component for the State of Oregon and the cities and counties studied for the selected job titles at entry and top step. For analytic purposes, the 21 cities and counties are grouped together, and the state is shown separately.

The results show that TECC Cash Component for all non-state jurisdictions studied for all job titles averaged $76,280 for entry and $93,242 for top step. The State of Oregon’s TECC average among its job titles was $70,113 for entry and $98,245. This average information is included to provide a scale of the analysis the Research team has completed.

As one sees from Figure 1.0, the largest single category of cost was Annual Salary, which in most cases makes up a little over half of an employee’s total compensation. Health Insurance and Post-employment retirement and medical benefits also make up a substantial portion of a typical employee’s total compensation. All “other” factors such as Non-Base Pay (i.e. longevity pay, premium pay, etc.), insurance (non-health) (i.e. workers’ compensation, unemployment, etc.), and Other Taxes (i.e. transit taxes) typically make up a relatively small portion.

Detailed information is available in Appendix Volume III, Table 9.0.




Figure 1.0 - Average Total Employer Cost of Compensation14 By Category, As a Percentage of TECC (Cash Only)

14

The State of Oregon average included 9 of the 11 job titles (i.e. there was no State of Oregon Utility or Crew Lead). The Cities and Counties average included all job titles studied but only those job titles when employed by a study jurisdiction.

55%

19%

18%

1%7%

State of Oregon - Entry Step

Pay (base) Health Insurance Post Employment Other Overtime

60%

14%

20%

1% 5%

State of Oregon - Top Step


59%20%

14%

3% 4%

Cities and Counties - Entry Step


61%17%

16%

3% 3%

Cities and Counties- Top Step





Figure 1.0 above gives the reader a high-level look at total compensation among the jurisdictions studied. Table 1.0 below shows the average TECC Cash Component category information in dollar amounts and expressed as percentages of base salary for all job titles, in two broad categories: All cities and counties, and the State of Oregon. Averages are given for both entry and top steps.

Table 1.0 Average Total Employer Cost of Compensation (Cash Component)15

For All Participating Jurisdictions and Job Titles Grouped by State of Oregon & City and County

Table 1.0 gives a high level picture of TECC with regard to the amount of cash paid out to employees. Table 1.0a below will add in Paid time off.

The following graphs and tables provide a more in-depth look at the data collected and show the minimum, median, and maximum TECC Cash Component for three selected job titles, a finance clerk, a police officer, and a senior-level information technology (IT) specialist.16 These sample job titles were chosen to provide a representative look at the lowest compensated position; (generally a finance clerk), an average compensated position (and the only position that all 22 jurisdictions employed: a police officer); and the highest compensated position (generally a senior-level IT specialist) among city, county, and state governments.

All of the following sample job title tables and graphs show each selected job title at the top step (i.e. the highest possible compensation).

The results show significant variation in compensation for similar job titles between different jurisdictions. For example, the Total Employer Cost of Compensation Cash Component for the top step finance clerk in Pendleton is approximately $17,000 less than the top step finance clerk in Gresham. The largest differences in TECC were found for senior-level IT specialists, with a difference between high and low of more than $65,000.

15

The State of Oregon average included 9 of the 11 job titles (i.e. there was no State of Oregon Utility or Crew Lead). The Cities and Counties average included all job titles studied, but not every study jurisdiction included all 11 titles. See Table C above. 16

Comprehensive information on all 11 job titles along with entry and top step are included in the Appendix.

$ % $ % $ % $ %

Pay (base) 38,761 100% 44,955 100% 59,299 100% 57,014 100%


Post Employment 12,452 32% 10,674 24% 20,047 34% 15,148 27%

Other 942 2% 2,171 5% 942 2% 2,572 5%

Overtime 4,505 12% 2,884 6% 4,505 8% 2,886 5%

Total 70,113 181% 76,340 170% 98,245 166% 93,286 164%

Entry Step Top Step

State of Oregon City and County State of Oregon City and County




Detailed data on TECC Cash Components organized by jurisdiction, step and category is displayed by job title in the Appendix. The table is Appendix Volume III, Table 9.0.

Table 1.1

Total Employer Cost of Compensation Cash Component for Top Step Finance Clerk17 Min, Median, and Max by Category and Type of Jurisdiction

For Cities, Counties, and State of Oregon

Figure 1.1 Total Employer Cost of Compensation Cash Component for Top Step Finance Clerk5

Min, Median, and Max by Category and Type of Jurisdiction For Cities, Counties, and State of Oregon

17

Overtime is only relevant for a top step finance clerk in Albany. Overtime represents $13 on average for finance clerks as a direct cost along with driving $3 of cost added to Post-employment retirement. In comparison, the average Overtime compensation across all study positions was $388.

State

Minimum Median Maximum Minimum Median Maximum

Vancouver Albany Gresham Polk Clark Linn Oregon

Pay (base) 37,500 38,088 44,688 33,576 41,640 40,260 39,708

Pay (non-base) - - - - - - 1

Health Insurance 13,898 19,191 20,493 13,620 16,903 20,865 13,452

Post employment (retirement) 5,002 10,114 11,127 8,683 5,530 11,377 11,150

Post employment (medical) 546 552 648 487 604 584 576

Insurance (non-health) 1,350 - - - 1,439 486 42

Other taxes - - - - - - 188

Total 58,296 67,945 76,957 56,366 66,115 73,572 65,117

City County

Compensation Category

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

90,000

City

- M

inim

um

City

- M

edia

n

City

- M

axim

um

Cou

nty

- Min

imum

Cou

nty

- Med

ian

Cou

nty

- Max

imum

Stat

e

Aver

age

Other taxes

Insurance (non-health)

Post employment (medical)

Post employment (retirement)

Health Insurance

Pay (non-base)

Pay (base)




Table 1.2

Total Employer Cost of Compensation Cash Component for Top Step Police Officer Min, Median, and Max by Category and Type of Jurisdiction


Table 1.2a – With Overtime

Table 1.2b – Without Overtime

State


North Bend Tigard Albany Jefferson Marion Clackamas Oregon

Pay (base) 50,361 64,320 61,548 43,644 60,278 65,434 66,072

Pay (non-base) 2,518 10,641 6,324 - 5,953 2,652 187



Post employment (medical) 730 1,039 1,124 682 1,027 3,275 1,092

Insurance (non-health) 2,437 2,049 - 1,920 630 1,434 39

Other taxes - 437 - - - 556 192

Overtime - 4,635 9,666 3,369 4,587 11,142 9,106

Total 87,637 115,563 123,990 77,900 107,312 126,051 117,190

City County


State


North Bend Tigard Salem Jefferson Marion Clackamas Oregon

Pay (base) 50,361 64,320 65,686 43,644 60,278 65,434 66,072

Pay (non-base) 2,518 10,641 6,102 - 5,953 2,652 187



Post employment (medical) 730 972 1,041 633 960 3,114 960

Insurance (non-health) 2,437 2,017 572 1,920 611 1,434 39

Other taxes - 437 - - - 478 192

Total 87,637 109,556 114,408 73,642 101,409 111,592 104,680


City County




Figure 1.2

Total Employer Cost of Compensation Cash Component for Top Step Police Officer Min, Median, and Max by Category and Type of Jurisdiction


-

20,000

40,000

60,000

80,000

100,000

120,000

140,000

City

- M

inim

um

City

- M

edia

n

City

- M

axim

um

Cou

nty

- Min

imum

Cou

nty

- Med

ian

Cou

nty

- Max

imum

Stat

e

Aver

age

Other taxes




Health Insurance

Pay (non-base)

Pay (base)




Table 1.3 Total Employer Cost of Compensation Cash Component for Top Step Senior-Level IT Specialist




State


Grants Pass Albany Gresham Jefferson Linn Clackamas Oregon

Pay (base) 49,395 65,316 86,964 52,809 68,052 88,333 82,812

Pay (non-base) 488 - 11,571 - 284 942 650



Post employment (medical) 1,402 947 1,444 766 991 1,311 1,215

Insurance (non-health) 574 - - 158 701 1,348 35

Other taxes - - - - - 635 415

Overtime 339 - 1,018 - - 1,145 302

Total 84,256 102,849 146,427 77,434 111,111 133,596 122,401

City County


State


Grants Pass Albany Gresham Jefferson Linn Clackamas Oregon

Pay (base) 49,395 65,316 86,964 52,809 68,052 88,333 82,812

Pay (non-base) 488 - 11,571 - 284 942 650



Post employment (medical) 1,397 947 1,429 766 991 1,294 1,210

Insurance (non-health) 574 - - 158 701 1,348 35

Other taxes - - - - - 627 415

Total 83,811 102,849 145,180 77,434 111,111 132,110 122,010

City County





Figure 1.3

Total Employer Cost of Compensation Cash Component for Top Step Senior-Level IT Specialist Min, Median, and Max by Category and Type of Jurisdiction


-

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000C

ity -

Min

imum

City

- M

edia

n

City

- M

axim

um

Cou

nty

- Min

imum

Cou

nty

- Med

ian

Cou

nty

- Max

imum

Stat

e

Aver

age

Other taxes




Health Insurance

Pay (non-base)

Pay (base)




TECC Summary Tables

What follows is summary information for all jurisdictions and job titles. Table 1.4a presents the TECC (Cash Components) costs for all jurisdictions and job title both at entry and top steps. Table 1.4b and 1.4c include Overtime and compare city and county jurisdictions with the State of Oregon, but only include the cash component. Blanks in any of these tables indicate that a particular job title is not relevant to that jurisdiction.




Step Level Job Title City

Albany Grants Pass Gresham

Klamath Falls North Bend

Pendleton

Redmond Salem Sandy Tigard Vancouver

County

Clackamas Clark Hood River Jackson

Jefferson Linn Marion Polk Umatilla

Washington

State

Oregon

Entry AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtilityTop AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtility

64,61290,42473,79058,52251,59073,14861,982

55,12588,72072,75887,48279,38755,76166,64972,350

52,70282,75862,37958,15168,896

73,303100,996113,31594,55580,07063,98079,93487,476

62,46192,874100,26762,91481,51156,48280,68966,160

53,78775,82986,86650,16560,85769,934

57,36669,516

52,47072,764

67,87487,50286,41285,90786,48662,44389,50685,624

68,62897,657117,99284,98888,13362,22476,72184,442

62,36794,20263,07573,21059,96253,95265,08373,241

75,501102,48883,86284,11783,70257,04562,353

59,53292,39383,54497,91884,41788,71152,63292,452

63,35578,76774,18779,68263,38479,68275,67482,168

66,60373,07570,82272,34175,38064,30246,21867,39075,380

60,08378,51479,57273,05192,33867,63175,17452,26367,65177,93170,346

72,11694,94697,04049,99073,58761,05486,13068,979

66,96161,66857,33264,61248,33964,54161,460

67,82090,55879,82991,49391,49380,93148,37585,62664,004

67,57255,64179,59173,160

66,04488,21278,49486,61983,14361,15555,73777,97969,74166,602

66,871105,97983,960106,89184,27582,34155,393106,35969,310

76,23289,31792,58984,74866,72445,88444,50570,49056,024

77,210111,052120,22870,52760,95288,12774,566

68,808115,56392,578112,954101,23270,49584,17492,743

66,93699,07979,77874,20087,583

86,440120,405136,852117,31995,71274,95095,023105,832

72,379122,566115,00174,68897,90666,64995,54078,533

64,007100,259113,13459,31773,15090,275

69,52287,637

62,47185,853

67,874106,07286,41285,90786,48662,44389,50685,624

84,476121,909146,427108,178110,77076,95795,254105,982

74,237121,32584,256102,53688,95268,91277,600102,567

88,620123,990102,84998,618102,68967,96275,792

69,211112,36699,559117,400100,789105,93461,842112,427

66,34491,94377,85683,73966,37383,73980,50486,380

83,04092,92988,58589,97594,58980,06156,36687,16894,589

81,447106,630107,31298,203131,70894,191105,65370,08792,076105,56698,237

89,269112,791111,11161,46390,03073,572102,29484,206

77,90083,65477,43487,49364,53174,49083,022

84,655112,056101,235113,393113,39399,74858,748106,50977,885

85,34570,536102,58093,536

73,727103,58391,541105,621110,77885,23366,11588,34386,91980,106

81,676126,051103,920133,596110,355102,05367,089126,43484,743

96,454117,190126,941122,40199,22467,16665,16696,80688,353

Table 1.4aTotal Employer Cost of Compensation (Cash component) in dollarsBy Jurisdiction, Step and Job TitleFor all jurisdictionsWith overtime

Sum of Base Value broken down by Gov't Level and Jurisdiction vs. Step Level and Job Title. The data is filtered on Includes OT, which keeps w/OT.




Step Level

Job Title

City

Albany

w/OT w/o OT Grants Pass

w/OT w/o OT Gresham

w/OT w/o OT Klamath Fall

s

w/OT w/o OT North Bend

w/OT w/o OT Pendleton

w/OT w/o OT Redmond

w/OT w/o OT

Salem

w/OT w/o OT

Sandy

w/OT w/o OT

Tigard

w/OT w/o OT Vancouver

w/OT w/o OT

State

Oregon

w/OT w/o OTEntry AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtilityTop AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtility

71,77190,25583,86284,11783,70257,02862,337

75,501102,48883,86284,11783,70257,04562,353

60,17086,71062,64973,21059,96253,82462,63473,241

62,36794,20263,07573,21059,96253,95265,08373,241

67,36985,973116,80084,98887,84062,22475,26384,385

68,62897,657117,99284,98888,13362,22476,72184,442

65,03579,81886,41285,90786,48662,32480,95385,624

67,87487,50286,41285,90786,48662,44389,50685,624

57,36669,516

52,47072,764

57,36669,516

52,47072,764

53,78775,82986,86650,16560,85769,934

53,78775,82986,86650,16560,85769,934

62,16985,02293,74962,91481,51156,48280,68965,280

62,46192,874100,26762,91481,51156,48280,68966,160

71,52395,048113,31594,55580,07063,98078,20887,476

73,303100,996113,31594,55580,07063,98079,93487,476

52,70275,18862,37958,15168,896

52,70282,75862,37958,15168,896

54,11183,01772,75887,48279,38755,76165,63672,350

55,12588,72072,75887,48279,38755,76166,64972,350

61,95684,17373,79058,52248,93470,49260,856

64,61290,42473,79058,52251,59073,14861,982

54,05077,41186,32184,36166,61645,88444,45765,15355,759

76,23289,31792,58984,74866,72445,88444,50570,49056,024

84,838111,107102,84998,618102,68967,94575,775

88,620123,990102,84998,618102,68967,96275,792

71,945113,67083,811102,53688,95268,77975,043102,567

74,237121,32584,256102,53688,95268,91277,600102,567

83,159109,967145,180108,178110,46476,95793,729105,922

84,476121,909146,427108,178110,77076,95795,254105,982

65,03597,98586,41285,90786,48662,32480,95385,624

67,874106,07286,41285,90786,48662,44389,50685,624

69,52287,637

62,47185,853

69,52287,637

62,47185,853

64,007100,259113,13459,31773,15090,275

64,007100,259113,13459,31773,15090,275

72,083114,299108,37874,68897,90666,64995,54077,638

72,379122,566115,00174,68897,90666,64995,54078,533

84,608114,408136,852117,31995,71274,95093,246105,832

86,440120,405136,852117,31995,71274,95095,023105,832

66,93691,12979,77874,20087,583

66,93699,07979,77874,20087,583

67,794109,55692,578112,954101,23270,49583,16092,743

68,808115,56392,578112,954101,23270,49584,17492,743

74,553104,801120,22870,52758,29685,47173,440

77,210111,052120,22870,52760,95288,12774,566

74,011104,680120,601122,01099,11567,16665,11791,19988,085

96,454117,190126,941122,40199,22467,16665,16696,80688,353

Table 1.4bTotal Employer Cost of Compensation (Cash component) in dollarsBy Jurisdiction, Step and Job TitleFor Cities and State of OregonWith and without overtime

Sum of Base Value broken down by Gov't Level, Jurisdiction and Includes OT vs. Step Level and Job Title. The view is filtered on Gov't Level, which keeps City and State.




Step Level

Job Title

CountyClacka

mas

w/OT w/o OTClark

w/OT w/o OT Hood River

w/OT w/o OT Jackson

w/OT w/o OT Jefferson

w/OT w/o OT

Linn

w/OT w/o OT

Marion

w/OT w/o OT

Polk

w/OT w/o OT Umatilla

w/OT w/o OT Washington

w/OT w/o OT

State

Oregon

w/OT w/o OTEntry AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtilityTop AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtility

63,58491,60083,059105,44584,27582,32355,32590,74868,185

66,871105,97983,960106,89184,27582,34155,393106,35969,310

66,04477,41478,49486,61983,14361,15555,73777,97968,27066,602

66,04488,21278,49486,61983,14361,15555,73777,97969,74166,602

67,57255,64179,59173,160

67,57255,64179,59173,160

66,12286,80278,93291,49391,49380,93148,25778,16064,004

67,82090,55879,82991,49391,49380,93148,37585,62664,004

62,76261,66857,33264,61248,33958,59861,460

66,96161,66857,33264,61248,33964,54161,460

72,11689,11897,04049,99073,58761,05480,24268,979

72,11694,94697,04049,99073,58761,05486,13068,979

59,34978,18173,97373,02692,33867,59975,13452,26365,96473,47070,346

60,08378,51479,57273,05192,33867,63175,17452,26367,65177,93170,346

66,60365,01670,82272,34175,38064,30246,21865,01675,380

66,60373,07570,82272,34175,38064,30246,21867,39075,380

63,35578,76774,18779,68263,38479,68270,81582,168

63,35578,76774,18779,68263,38479,68275,67482,168

57,19785,52183,00997,91884,41788,36952,63285,478

59,53292,39383,54497,91884,41788,71152,63292,452

54,05077,41186,32184,36166,61645,88444,45765,15355,759

76,23289,31792,58984,74866,72445,88444,50570,49056,024

78,300111,592102,994132,110110,355102,03567,020110,73583,588

81,676126,051103,920133,596110,355102,05367,089126,43484,743

73,72792,78591,541105,621110,77885,23366,11588,34385,44980,106

73,727103,58391,541105,621110,77885,23366,11588,34386,91980,106

85,34570,536102,58093,536

85,34570,536102,58093,536

82,935108,105100,326113,393113,39399,74858,62998,65777,885

84,655112,056101,235113,393113,39399,74858,748106,50977,885

73,64283,65477,43487,49364,53168,46383,022

77,90083,65477,43487,49364,53174,49083,022

89,269106,920111,11161,46390,03073,57296,36284,206

89,269112,791111,11161,46390,03073,572102,29484,206

80,703106,288101,40998,177131,70894,158105,61270,08790,366100,86398,237

81,447106,630107,31298,203131,70894,191105,65370,08792,076105,56698,237

83,04084,76288,58589,97594,58980,06156,36684,76294,589

83,04092,92988,58589,97594,58980,06156,36687,16894,589

66,34491,94377,85683,73966,37383,73975,20186,380

66,34491,94377,85683,73966,37383,73980,50486,380

66,843105,14099,015117,400100,789105,58761,842105,095

69,211112,36699,559117,400100,789105,93461,842112,427

74,011104,680120,601122,01099,11567,16665,11791,19988,085

96,454117,190126,941122,40199,22467,16665,16696,80688,353

Table 1.4cTotal Employer Cost of Compensation (Cash component) in dollarsBy Jurisdiction, Step and Job TitleFor Counties and State of OregonWith and without overtime

Sum of Base Value broken down by Gov't Level, Jurisdiction and Includes OT vs. Step Level and Job Title. The view is filtered on Gov't Level, which keeps County and State.




While the above figures and tables discuss the TECC Cash Component, they do not include the cost of paid time off. Through the study process, the definition of TECC evolved and came to encompass the cost of paid time off as a critical concept in understanding labor costs. To illustrate complete data, Table 1.0a lists TECC – including both cash and paid time off.

Table 1.0a Average Total Employer Cost of Compensation

Cash and Paid Time Off Components For All Participating Jurisdictions and Job Titles Grouped by State of Oregon & City and County

Both Tables 1.0 and 1.0a display compensation data both in dollar values as well as expressed as a percentage of base salary. Many observers when analyzing compensation only measure base salary. As the table above shows that only provides literally half the picture. To fully understand TECC it is important to realize that for each hour an employee works the true cost is approximately twice the nominal salary rate. This cost is before taking into account any non-labor (i.e. supplies and materials) or overhead costs (such as training) that may be associated with that hour of work. The expression of TECC as a percentage of base salary is called “Burden Rate” in this study and is more fully explored in Section 2 below.

$ % $ % $ % $ %

Pay (base) 38,761 100% 44,955 100% 59,299 100% 57,014 100%


Post Employment 12,452 32% 10,674 24% 20,047 34% 15,148 27%

Other 942 2% 2,171 5% 942 2% 2,572 5%

Overtime 4,505 12% 2,884 6% 4,505 8% 2,886 5%

Paid time off 8,502 22% 10,094 22% 18,094 31% 17,052 30%

Total 78,615 203% 86,434 192% 116,339 196% 110,339 194%

City and CountyState of OregonEntry Step Top Step

State of Oregon City and County




Section 2: Burden Rates While TECC delineates how much an employee costs a jurisdiction, often times when observers look at compensation, the primary focus is on base pay. Base salary however, is only part of the total cost. The research team developed several different types of “Burden Rates” to show how much total compensation an employee receives as a percentage of his or her base pay.

Cash Burden Rate

Of the three Burden Rates used – the first is the “Cash Burden Rate”. (Unless otherwise noted, this “Cash Burden Rate” is the one used throughout this study.) The Cash Burden Rate is the actual cost that a jurisdiction must pay as a direct result of employing an individual. The annual Cash Burden Rate is based on a 12-month year, of approximately 52 weeks and 2,080 hours. However, by definition the Cash Burden Rate also includes all vacation, holidays and possible sick leave. As the research team found, the “required work year” varies considerably depending on jurisdiction, job title, and/or step levels. Simply dividing annual TECC costs by 2,080 hours to calculate an hourly Rate thus misses the cost of Paid time off.

Total Burden Rate and Vacation+Holiday Burden Rate

When annual vacation, holiday, and sick leave are all included, TECC divided by the number of working hours yields the cost to a jurisdiction for one hour of required work. This “Total Burden Rate” thus reflects a jurisdiction’s full direct cost of one hour of actual time required to be worked, assuming employees use all the Paid time off to which they’re legally entitled

An “in-between” Burden Rate calculation would not count sick time, based on the argument that not all employees use their sick time each year. (Many jurisdictions also have a “use it or lose it” policy for some or all accumulated sick time.) Assuming an employee does not use any sick time but uses all paid holiday and vacation time in a given year, produces a “Vacation + Holiday Burden Rate” for one hour of labor to a jurisdiction.

The graph in figure 2.0 shows the average Cash Burden Rate for cities, counties, and the State of Oregon -- without Overtime at entry and top step.1 The results show that on average, Cash

1 Overtime adds 5% to top step and 7% to entry step as well as 8% for State jobs. Overtime was primarily in the law

enforcement positions and a few other jobs titles.

Real Life Example Burden Rate Calculations State of Oregon – Police (State Trooper) – Top Step Elements of Calculation




Burden Rates tend to be around 160% and 170%. Total Burden Rate tends to be about 190% and Vacation + Holiday Burden Rates tend to fall between those two at 180% to 190%.

Because Health Insurance is a fixed cost for all employees, regardless of step, entry step employees will tend to have a higher Cash Burden Rate, since a fixed Health Insurance cost is applied against a lower base pay. However, this rule of thumb does not always hold true in “Total Burden Rate” or even “Vacation + Holiday Burden Rate” calculations, since the value of paid time off is usually greater for top step employees.

Table 2.0 Average Burden Rates*

By Type of Burden Rate, Type of Jurisdiction and Step With Overtime

* Note: Average Burden Rates in Table 2.0 are based on compiled Burden Rates and therefore will differ slightly

from Tables 1.0 and 1.0a which are based on the individual components average burden rate contribution.

Figure 2.0

Average Cash Burden Rate By Category and Step

Similar to the total compensation tables and graphs above, the following pages show the minimum, median, and maximum Cash Burden Rates for a finance clerk, a police officer, and a senior-level information technology (IT) specialist at the city, county, and state level. These tables and graphs also show that particular job title at the top step. The Cash Burden Rates for

Jurisdiction

Type

Cash

Burden

Rate

Vac+Hol

Burd Rate

Total

Burden

Rate

Cash

Burden

Rate

Vac+Hol

Burd Rate

Total

Burden

Rate

City 168% 183% 191% 163% 186% 193%

County 165% 180% 187% 160% 182% 189%

State 183% 199% 207% 168% 191% 199%

Entry Top

0%

20%

40%

60%

80%

100%

120%

140%

160%

180%

200%

State of Oregon - EntryStep

State of Oregon - TopStep

City and County - EntryStep

City and County - TopStep

Overtime

Other

Post Employment

Health Insurance

Pay (base)




the three job titles with no Overtime average between 158% and 168%. The Senior-Level IT Specialist had the lowest Cash Burden Rate on average and the finance clerks and police officers had the highest Cash Burden Rates on average.

With Overtime included, the average Cash Burden Rates were between 163% and 183%, with the Senior-Level IT Specialist still having the lowest Cash Burden Rate and the police officers having the highest Cash Burden Rate on average. Based on the results, Cash Burden Rates tend to be higher for job titles and jurisdictions that have lower base pay.

Following the representative job titles are Tables 2.4a, 2.4b and 2.4c along with Table 2.5a and 2.5b. These tables show a comparison of all three types of Burden Rates; some tables include Overtime, while others do not.




Table 2.1 Cash Burden Rate for Top Step Finance Clerk19


Without Overtime

Figure 2.1

Cash Burden Rate for Top Step Finance Clerk Min, Median, and Max by Category and Type of Jurisdiction

For Cities, Counties, and State of Oregon Without Overtime

19

Overtime is not a significant factor for this job title. See the section on TECC above.

State


Sandy Klamath Falls Grants Pass Jefferson Jackson Linn Oregon

Pay (base) 100% 100% 100% 100% 100% 100% 100%

Pay (non-base) 1% 1% 2% 0% 0% 0% 0%

Health Insurance 16% 42% 46% 25% 44% 52% 34%

Post employment (retirement) 24% 17% 30% 25% 24% 28% 28%

Post employment (medical) 1% 1% 3% 1% 1% 1% 1%

Insurance (non-health) 1% 0% 1% 0% 2% 1% 0%

Other taxes 1% 0% 0% 0% 0% 0% 0%

Total 143% 162% 182% 151% 170% 183% 164%

City County


0%

20%

40%

60%

80%

100%

120%

140%

160%

180%

200%

City

- M

inim

um

City

- M

edia

n

City

- M

axim

um

Cou

nty

- Min

imum

Cou

nty

- Med

ian

Cou

nty

- Max

imum

Stat

e

Aver

age

Other taxes




Health Insurance

Pay (non-base)

Pay (base)




Table 2.2 Cash Burden Rate for Top Step Police Officer


Table 2.2a - With Overtime

Table 2.2b - Without Overtime

State


Vancouver Grants Pass Albany Hood River Marion Clackamas Oregon

Pay (base) 100% 100% 100% 100% 100% 100% 100%

Pay (non-base) 9% 5% 10% 1% 10% 4% 0%





Other taxes 0% 0% 0% 0% 0% 1% 0%

Overtime 8% 8% 16% 0% 8% 17% 14%

Total 149% 176% 201% 165% 178% 193% 177%


City County

State


Vancouver Klamath Falls Redmond Polk Linn Umatilla Oregon

Pay (base) 100% 100% 100% 100% 100% 100% 100%

Pay (non-base) 9% 14% 18% 0% 0% 4% 0%





Other taxes 0% 0% 0% 0% 0% 0% 0%

Total 140% 168% 187% 150% 168% 180% 158%


City County




Figure 2.2

Cash Burden Rate for Top Step Police Officer Min, Median, and Max by Category and Type of Jurisdiction


Figure 2.2a With Overtime

Figure 2.2b Without Overtime

0%

20%

40%

60%

80%

100%

120%

140%

160%

180%

200%

220%

City

- M

inim

um

City

- M

edia

n

City

- M

axim

um

Cou

nty

- Min

imum

Cou

nty

- Med

ian

Cou

nty

- Max

imum

Stat

e

Aver

age

Overtime

Other taxes




Health Insurance

Pay (non-base)

Pay (base)

0%

20%

40%

60%

80%

100%

120%

140%

160%

180%

200%

City

- M

inim

um

City

- M

edia

n

City

- M

axim

um

Cou

nty

- Min

imum

Cou

nty

- Med

ian

Cou

nty

- Max

imum

Stat

e

Aver

age

Other taxes




Health Insurance

Pay (non-base)

Pay (base)




Table 2.3 Cash Burden Rate for Top Step Senior-Level IT Specialist




State


Vancouver Salem Redmond Washington Marion Linn Oregon

Pay (base) 100% 100% 100% 100% 100% 100% 100%

Pay (non-base) 0% 0% 29% 0% 0% 0% 1%





Other taxes 0% 0% 0% 0% 0% 0% 1%

Overtime 0% 0% 9% 0% 0% 0% 0%

Total 132% 154% 197% 137% 147% 163% 148%


City County

State


Vancouver Salem Redmond Washington Marion Linn Oregon

Pay (base) 100% 100% 100% 100% 100% 100% 100%

Pay (non-base) 0% 0% 29% 0% 0% 0% 1%





Other taxes 0% 0% 0% 0% 0% 0% 1%

Total 132% 154% 186% 137% 147% 163% 147%


City County




Figure 2.3

Cash Burden Rate for Top Step Senior-Level IT Specialist Min, Median, and Max by Category and Type of Jurisdiction


Figure 2.3a With Overtime

Figure 2.3b Without Overtime

0%

20%

40%

60%

80%

100%

120%

140%

160%

180%

200%

220%

City

- M

inim

um

City

- M

edia

n

City

- M

axim

um

Cou

nty

- Min

imum

Cou

nty

- Ave

rage

Cou

nty

- Max

imum

Stat

e

Aver

age

Overtime

Other taxes




Health Insurance

Pay (non-base)

Pay (base)

0%

20%

40%

60%

80%

100%

120%

140%

160%

180%

200%

City

- M

inim

um

City

- M

edia

n

City

- M

axim

um

Cou

nty

- Min

imum

Cou

nty

- Med

ian

Cou

nty

- Max

imum

Stat

e

Aver

age

Other taxes




Health Insurance

Pay (non-base)

Pay (base)




State

Step and Job Title

Alb

an

y

Gra

nts

Pa

ss

Gre

sh

am

Kla

ma

th F

alls

No

rth

Be

nd

Pe

nd

leto

n

Re

dm

on

d

Sa

lem

Sa

nd

y

Tig

ard

Va

nc

ou

ve

r

Cla

ck

am

as

Cla

rk

Ho

od

Riv

er

Ja

ck

so

n

Je

ffe

rso

n

Lin

n

Ma

rio

n

Po

lk

Um

ati

lla

Wa

sh

ing

ton

Ore

go

n

Entry

Accountant 180% 166% 160% 151% 146% 159% 165% 155% 153% 168% 158% 167% 150% 168% 164% 150% 155% 170%

Corrections 177% 157% 166% 182% 177% 163% 157% 185% 155% 173%

Crew Lead 183% 166% 152% 171% 150% 161% 172% 161% 159% 150% 156% 169%

Finance Clerk 190% 192% 178% 162% 188% 158% 167% 184% 148% 161% 167% 180% 171% 182% 156% 194% 182% 174% 158% 185%

GIS 164% 180% 158% 149% 150% 169% 154% 160% 164% 162% 156% 150% 180% 161% 156% 156% 142% 183%

HR 181% 166% 160% 150% 140% 161% 161% 150% 156% 158% 148% 151% 160% 166% 150% 169% 142% 162%

IT 164% 178% 172% 151% 197% 155% 146% 156% 145% 151% 146% 156% 151% 150% 164% 153% 151% 156% 139% 155%

Nurse 159% 150% 138% 154% 147% 163% 152% 163% 143% 157%

Police 185% 172% 165% 168% 178% 167% 165% 185% 153% 161% 151% 179% 162% 179% 180% 177% 177% 164% 157% 182% 155% 159%

Therapist 162% 161% 183% 155% 169% 180%

Utility 201% 185% 174% 163% 166% 155% 183% 177% 160% 168% 157% 170% 166% 173% 159%

Top

Accountant 171% 161% 157% 151% 141% 154% 162% 148% 145% 162% 149% 159% 147% 164% 155% 149% 155% 153%

Corrections 169% 146% 164% 173% 168% 167% 150% 190% 156% 167%

Crew Lead 181% 162% 152% 164% 146% 155% 168% 156% 151% 143% 150% 173%

Finance Clerk 178% 182% 172% 162% 176% 153% 161% 178% 143% 152% 155% 172% 159% 170% 151% 183% 182% 168% 153% 164%

GIS 157% 167% 156% 149% 146% 166% 147% 156% 147% 154% 150% 147% 175% 153% 153% 156% 139% 163%

HR 172% 161% 157% 150% 137% 155% 158% 144% 147% 153% 138% 147% 157% 156% 149% 168% 140% 151%

IT 157% 170% 167% 151% 186% 154% 142% 148% 132% 150% 140% 150% 147% 147% 163% 147% 150% 156% 137% 147%

Nurse 155% 144% 137% 148% 145% 155% 150% 163% 140% 149%

Police 181% 165% 157% 168% 174% 168% 187% 174% 156% 170% 140% 171% 152% 175% 176% 169% 168% 168% 150% 180% 157% 158%

Therapist 154% 158% 168% 152% 168% 164%

Utility 187% 182% 168% 163% 159% 150% 173% 172% 155% 157% 148% 164% 159% 176% 154%

City

Table 2.4a

Cash Burden Rate

By Jurisdiction, Step and Job Title

For All Jurisdictions

Without Overtime

County




w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT

Entry

Accountant 180% 180% 166% 166% 160% 160% 151% 151% 146% 146% 161% 159% 165% 165% 155% 155% 156% 153% 171% 170%Corrections 187% 173%Crew Lead 190% 183% 170% 166% 168% 152% 171% 171% 150% 150% 161% 161% 176% 172% 161% 161% 162% 159% 156% 150%Finance Clerk 191% 190% 192% 192% 178% 178% 162% 162% 188% 188% 158% 158% 167% 167% 184% 184% 148% 148% 161% 161% 176% 167% 185% 185%GIS 164% 164% 180% 180% 159% 158% 149% 149% 150% 150% 169% 169% 154% 154% 183% 183%HR 181% 181% 166% 166% 160% 160% 150% 150% 140% 140% 161% 161% 161% 161% 150% 150% 156% 156% 162% 162%IT 164% 164% 179% 178% 173% 172% 151% 151% 211% 197% 155% 155% 146% 146% 156% 156% 145% 145% 156% 155%Nurse 168% 157%Police 210% 185% 187% 172% 187% 165% 184% 168% 178% 178% 167% 167% 180% 165% 196% 185% 168% 153% 172% 161% 162% 151% 184% 159%Therapist 253% 180%Utility 211% 201% 191% 185% 177% 174% 170% 163% 166% 166% 155% 155% 184% 183% 182% 177% 160% 160% 171% 168% 164% 157%

Top

Accountant 172% 171% 161% 161% 157% 157% 151% 151% 141% 141% 156% 154% 162% 162% 148% 148% 147% 145% 154% 153%Corrections 177% 167%Crew Lead 187% 181% 165% 162% 168% 152% 164% 164% 146% 146% 155% 155% 171% 168% 156% 156% 152% 151% 147% 143%Finance Clerk 178% 178% 182% 182% 172% 172% 162% 162% 176% 176% 153% 153% 161% 161% 178% 178% 143% 143% 152% 152% 163% 155% 164% 164%GIS 157% 157% 167% 167% 156% 156% 149% 149% 146% 146% 166% 166% 147% 147% 163% 163%HR 172% 172% 161% 161% 157% 157% 150% 150% 137% 137% 155% 155% 158% 158% 144% 144% 147% 147% 151% 151%IT 157% 157% 171% 170% 168% 167% 151% 151% 197% 186% 154% 154% 142% 142% 148% 148% 132% 132% 148% 147%Nurse 157% 149%Police 201% 181% 176% 165% 174% 157% 182% 168% 174% 174% 168% 168% 200% 187% 183% 174% 170% 156% 180% 170% 149% 140% 177% 158%Therapist 214% 164%Utility 195% 187% 187% 182% 171% 168% 170% 163% 159% 159% 150% 150% 173% 173% 176% 172% 155% 155% 160% 157% 153% 148%

Alb

an

y

Gra

nts

Pa

ss

Gre

sh

am

Ore

go

n

State

Table 2.4b

Cash Burden Rate

By Jurisdiction, Step and Job Title

For Cities and State of Oregon

With and without overtime

Step and Job Title

Va

nc

ou

ve

r

Re

dm

on

d

Sa

lem

Sa

nd

y

Tig

ard

Cities

Kla

ma

th F

alls

No

rth

Be

nd

Pe

nd

leto

n




Step and Job Title w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT w/OT w/oOT

Entry

Accountant 170% 168% 158% 158% 167% 167% 150% 150% 168% 168% 164% 164% 150% 150% 155% 155% 171% 170%Corrections 208% 177% 160% 157% 181% 166% 200% 182% 190% 177% 173% 163% 163% 157% 198% 185% 167% 155% 187% 173%Crew Lead 156% 156% 173% 169%Finance Clerk 180% 180% 171% 171% 183% 182% 156% 156% 194% 194% 182% 182% 174% 174% 158% 158% 185% 185%GIS 160% 160% 164% 164% 156% 162% 156% 156% 150% 150% 180% 180% 161% 161% 156% 156% 156% 156% 142% 142% 183% 183%HR 158% 158% 148% 148% 151% 151% 160% 160% 166% 166% 150% 150% 169% 169% 142% 142% 162% 162%IT 153% 151% 146% 146% 150% 156% 151% 151% 150% 150% 164% 164% 153% 153% 151% 151% 156% 156% 139% 139% 156% 155%Nurse 160% 159% 150% 150% 132% 138% 156% 154% 147% 147% 162% 163% 152% 152% 163% 163% 144% 143% 168% 157%Police 207% 179% 185% 162% 173% 179% 188% 180% 189% 177% 189% 177% 177% 164% 177% 157% 182% 182% 167% 155% 184% 159%Therapist 166% 162% 161% 161% 182% 183% 155% 155% 169% 169% 253% 180%Utility 179% 170% 166% 166% 175% 173% 165% 159%

Top

Accountant 165% 162% 149% 149% 159% 159% 147% 147% 164% 164% 155% 155% 149% 149% 155% 155% 154% 153%Corrections 193% 169% 149% 146% 177% 164% 188% 173% 179% 168% 175% 167% 155% 150% 203% 190% 167% 156% 177% 167%Crew Lead 150% 150% 176% 173%Finance Clerk 172% 172% 159% 159% 171% 170% 151% 151% 183% 183% 182% 182% 168% 168% 153% 153% 164% 164%GIS 156% 156% 147% 147% 149% 154% 150% 150% 147% 147% 175% 175% 153% 153% 153% 153% 156% 156% 140% 139% 163% 163%HR 153% 153% 138% 138% 147% 147% 157% 157% 156% 156% 149% 149% 168% 168% 140% 140% 151% 151%IT 151% 150% 140% 140% 144% 150% 147% 147% 147% 147% 163% 163% 147% 147% 150% 150% 156% 156% 137% 137% 148% 147%Nurse 157% 155% 144% 144% 131% 137% 149% 148% 145% 145% 155% 155% 150% 150% 163% 163% 141% 140% 157% 149%Police 193% 171% 170% 152% 169% 175% 182% 176% 178% 169% 178% 168% 178% 168% 165% 150% 180% 180% 167% 157% 177% 158%Therapist 157% 154% 158% 158% 168% 168% 152% 152% 168% 168% 214% 164%Utility 171% 164% 159% 159% 178% 176% 159% 154%

Cla

ck

am

as

Cla

rk

Ho

od

Riv

er

Table 2.4c

Burden Rate

by Jurisdiction, Step and Job Title

For Counties and the State of Oregon

With and without overtime

Um

ati

lla

Wa

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ton

Ore

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Counties State

Ja

ck

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Je

ffe

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Lin

n

Ma

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n

Po

lk




While the above tables show the Cash Burden Rate, the tables that follow show a comparison of the difference Burden Rates calculated in the TECC 2.0 study. The tables below show the following:

Cash Burden Rate: includes all Cash outlays for an employee including Annual Salary,

Health Insurance, Post-employment, and other compensation expressed as a

percentage of Annual Salary.

Vac+Hol Burd Rate: adds to the Cash Burden Rate the dollar value of vacation and

holiday pay.

Total Burden Rate: includes the Cash Burden Rate along with the dollar value of all Paid

time off including vacation, holiday, and sick pay.




Job Title

Step LevelEntryCash B

urden Rate Vac+Hol Burd Rate Total Burden Rate

Top

Cash Burden Rate Vac+Hol Burd Rate Total Burden Rate

Gov't Level /

Jurisdiction

City

Albany

AccountantFinance ClerkGISHRITPoliceUtility

Grants Pass

AccountantCrew LeadFinance ClerkGISHRITPoliceUtility

Gresham


Klamath Falls


North Bend Crew LeadFinance ClerkPoliceUtility

Pendleton AccountantCrew LeadFinance ClerkHRPolice

239%233%187%206%186%217%205%

230%224%179%198%179%208%196%

211%210%164%181%164%191%180%

228%232%186%203%185%210%202%

220%224%178%195%178%202%194%

195%201%157%172%157%178%172%

215%209%202%187%204%218%214%188%

206%201%194%180%196%209%205%180%

191%187%179%166%180%192%190%166%

218%204%199%187%196%213%217%188%

209%197%191%180%188%204%208%180%

187%176%171%161%167%182%187%161%

199%207%195%185%179%200%191%181%

191%203%187%178%172%192%183%173%

177%187%173%160%159%178%170%160%

202%202%199%185%185%204%195%186%

194%199%191%178%178%196%187%179%

171%174%168%157%156%172%165%157%

192%207%173%172%170%184%190%173%

185%200%166%165%163%177%183%166%

170%184%151%150%149%162%168%151%

204%217%183%182%180%195%200%184%

196%209%176%175%173%188%193%177%

170%182%151%150%149%162%168%151%

193%207%218%199%186%199%210%191%

166%178%188%171%192%212%212%198%

185%202%204%190%159%174%176%164%

163%183%174%170%157%176%167%163%

140%158%150%146%167%186%177%172%

161%178%170%166%137%153%146%141%

Table 2.5aBurden RatesCash Burden, Vacation and Holiday Burden, and Total Burden RatesBy Jurisdiction, Job Title and StepFor CitiesWith overtime

Cash Burden Rate includes all cash outlays for an employee including Annual Salary, Health Insurance, Post-em-ployment, and Other compensation expressed as a percent of Annual Salary. Vac+ Hol Burd Rate adds to thecash burden rate the dollar value of Vacation and Holiday pay. Total Burden Rate includes the Burden Rate alongwith the value of all paid time off including Vacation, Holiday, and Sick pay.




Job Title



Top


Gov't Level /

Jurisdiction

City Pendleton HRPoliceUtility

Redmond


Salem


Sandy

Crew LeadFinance ClerkITPoliceUtility

Tigard


Vancouver

AccountantCrew LeadFinance ClerkHRITPoliceUtility

179%183%172%175%155%167% 182%199%175%191%150%168%

209%202%236%181%169%189%183%181%

201%194%227%174%162%181%176%174%

184%180%211%161%150%167%161%161%

206%236%231%184%173%190%184%184%

198%227%223%177%167%183%177%177%

173%200%197%155%146%161%155%156%

205%221%175%182%192%209%199%186%

197%212%168%176%184%201%191%180%

182%196%155%161%169%184%176%165%

205%214%180%185%194%209%200%189%

198%206%174%178%187%201%193%183%

176%183%154%158%166%178%171%162%

181%188%164%166%182%173%181%158%159%175%

160%168%146%148%161%187%198%171%173%188%

180%191%165%166%181%155%170%142%143%156%

193%192%176%168%174%182%182%174%

185%185%169%161%167%174%175%167%

171%172%156%150%154%161%162%155%

188%210%175%170%173%179%180%174%

181%203%168%163%167%172%173%167%

160%180%148%144%147%152%152%148%

188%183%166%178%201%179%178%

179%174%158%169%192%170%169%

164%162%145%156%176%156%156%

187%179%159%178%198%180%177%

179%171%152%169%189%172%169%

153%149%132%147%163%147%147%

Table 2.5aBurden RatesCash Burden, Vacation and Holiday Burden, and Total Burden RatesBy Jurisdiction, Job Title and StepFor CitiesWith overtime

Cash Burden Rate includes all cash outlays for an employee including Annual Salary, Health Insurance, Post-em-ployment, and Other compensation expressed as a percent of Annual Salary. Vac+ Hol Burd Rate adds to thecash burden rate the dollar value of Vacation and Holiday pay. Total Burden Rate includes the Burden Rate alongwith the value of all paid time off including Vacation, Holiday, and Sick pay.




Job Title



Top


Gov't Level /

Jurisdiction

County

Clackamas

AccountantCorrectionsFinance ClerkGISHRITNursePoliceUtility

Clark

AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceUtility

Hood River GISITNursePolice

Jackson

AccountantCorrectionsFinance ClerkGISHRITNursePoliceTherapist

Jefferson

AccountantCorrectionsFinance ClerkGISITNursePolice

Linn

AccountantCorrectionsFinance ClerkGISHRITPoliceTherapist

202%235%182%174%183%181%204%236%193%

194%227%174%167%176%174%196%228%185%

179%207%160%153%158%160%180%208%170%

201%226%185%178%183%185%203%226%194%

193%218%178%171%176%177%195%218%186%

171%193%157%151%153%156%172%193%165%

189%206%170%166%175%186%194%177%182%180%

181%202%163%159%168%178%186%170%177%172%

166%185%150%146%148%164%171%156%160%158%

193%198%175%170%169%178%193%182%176%181%

186%194%168%163%162%171%186%175%172%174%

159%170%144%140%138%147%159%150%149%149%

201%156%176%183%192%150%169%175%

179%138%156%162%205%161%178%183%

197%155%171%176%175%137%150%154%

188%213%177%175%175%179%208%204%192%

181%205%170%168%168%171%200%197%184%

166%188%156%151%151%156%183%181%167%

186%215%177%176%176%179%202%208%190%

178%207%170%170%170%172%194%200%183%

157%182%149%147%147%150%171%177%159%

211%166%169%169%176%223%169%

203%159%162%162%169%215%162%

189%147%150%150%156%200%150%

215%176%178%179%184%225%178%

207%169%171%172%177%217%171%

178%145%147%147%151%188%147%

215%187%182%204%220%216%192%

206%179%175%196%211%208%184%

189%164%160%180%194%190%168%

209%193%185%206%216%211%193%

202%185%178%198%207%203%186%

178%163%157%175%183%179%164%

Table 2.5bBurden RatesCash Burden, Vacation and Holiday Burden, and Total Burden RatesBy Jurisdiction, Job Title and StepFor Counties and the State of OregonWith overtime

Cash Burden Rate includes all cash outlays for an employee including Annual Salary, Health Insurance, Post-em-ployment, and Other compensation expressed as a percent of Annual Salary. Vac+ Hol Burd Rate adds to thecash burden rate the dollar value of Vacation and Holiday pay. Total Burden Rate includes the Cash Burden Rateadded to the dollar value of all paid time off including Vacation, Holiday, and Sick pay.




Job Title



Top


Gov't Level /

Jurisdiction

County Linn PoliceTherapist

Marion

AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtility

Polk


Umatilla

AccountantCorrectionsGISHRITNursePoliceTherapist

Washington

CorrectionsFinance ClerkGISHRITNursePoliceUtilityState

Oregon


183%176%161% 186%179%158%

199%209%199%186%174%189%183%206%196%195%187%

191%200%191%178%167%181%176%198%188%187%179%

175%183%177%163%153%166%161%182%173%173%164%

209%198%208%183%173%183%179%215%207%205%182%

201%190%201%176%166%176%172%207%199%198%175%

178%168%178%155%147%156%153%182%176%175%155%

184%198%174%173%171%178%199%185%171%

177%191%167%166%164%171%191%177%164%

155%177%152%151%150%156%174%163%150%

174%193%179%178%177%182%200%182%177%

167%186%172%171%170%175%192%176%170%

152%165%150%150%149%153%168%155%149%

191%206%185%177%191%177%222%176%

183%197%178%170%183%170%213%168%

169%182%163%156%169%156%198%155%

198%214%193%184%198%184%238%183%

191%205%185%177%191%177%229%176%

168%180%163%156%168%156%203%155%

185%187%162%156%160%160%178%187%

178%181%156%150%154%154%171%181%

165%167%144%139%142%142%158%167%

185%194%165%160%163%163%178%194%

178%187%159%154%157%157%172%187%

159%167%141%137%140%140%153%167%

278%204%190%176%182%208%209%211%192%

270%197%183%168%175%200%200%203%184%

253%184%168%156%162%183%185%187%171%

249%205%186%177%180%198%196%210%184%

241%197%180%170%173%190%189%202%177%

214%177%157%148%151%163%164%177%154%

Table 2.5bBurden RatesCash Burden, Vacation and Holiday Burden, and Total Burden RatesBy Jurisdiction, Job Title and StepFor Counties and the State of OregonWith overtime

Cash Burden Rate includes all cash outlays for an employee including Annual Salary, Health Insurance, Post-em-ployment, and Other compensation expressed as a percent of Annual Salary. Vac+ Hol Burd Rate adds to thecash burden rate the dollar value of Vacation and Holiday pay. Total Burden Rate includes the Cash Burden Rateadded to the dollar value of all paid time off including Vacation, Holiday, and Sick pay.




Section 3: Cost per Hour Analysis and Hourly Burden Rates A determination of “Hourly costs” is a common benchmark in compensation studies – whether it focuses on the value received by employees, or the costs as experienced by employers. In a study such as this, the most basic approach would be to simply take annual cost figures – whether salary only, or a TECC figure – and divide by 2,080 hours.

Of course, as noted earlier this approach does not consider the hourly cost based on actual hours worked (or “required to be worked”) since it assumes no holiday, vacation or sick leave. So just as with calculating a general “Cash Burden Rate,” a “Vacation and Holiday Burden Rate” and a “Total Burden Rate” (including sick leave) for annualized TECC costs, the same analytical framework has been applied to determining hourly costs.

The definition the study uses for Full TECC cost per working hour is TECC divided by the working hours (2,080 minus PTO and sick leave) of the individual positions. While many jurisdictions apply a base Rate to jobs that base Rate is indicative of the salary only. When TECC is factored in, the cost per hour to the jurisdiction is significantly more.

Looking at Table 3.4A, the Vancouver entry step finance clerk, the base hourly Rate (base salary/ 2,080) is roughly $14 per hour. The TECC hourly Rate (TECC/2,080), however, is $24 per hour, nearly twice the cost to the jurisdiction of the base salary. This is not the whole picture. When the required hours worked is factored in (TECC/ working hours), the hourly cost to Vancouver for the entry step finance clerk rises to $28.

While the entry level finance clerk may be paid for an entire 2,080 hour year, when vacation hours, holidays and total sick leave are factored in, the minimum number of required hours worked for that position – from the employer perspective -- is 1,760.

Of course, an employee may not need to use any or all of his/her sick leave, and/or the employee may choose not to use some or all of their annual vacation time. If so, this would increase the number of hours actually worked -- and reduce the TECC costs per actual hour to the jurisdiction. However, the non-use of allowable sick and vacation time in a given year – when some or all of it is allowed to accumulate and be “carried forward” – might also simply

Real Life Example Hourly Cost Calculations

State of Oregon – Police (State Trooper) – Top

Step

Elements of Calculation




“push forward” those costs to the future20. For example, a top step GIS Analyst in Gresham accrues 200 vacation hours annually, but can accumulate up to 400 unused vacation hours. 21

The cost per required working hour for State of Oregon entry step positions tends to be lower than the actual cost per required working hours for entry step positions in the participating cities and counties. The opposite is true for top step State of Oregon positions, whose cost per working hour tends to be on par with the highest of the other jurisdictions. There is a notable range of actual cost per working hour between the jurisdictions; while the actual cost per working hour for the top step police officer in Jefferson County is $45, the actual cost per working hour for the equivalent position in the city of Redmond is $68, a difference of roughly 30%.

Detailed cost per hour analysis for all jurisdictions is available in the Appendix.

Table 3.1a Total Hours

Min, Median, and Max for Entry Step Finance Clerk

Table 3.1b Total Hours

Min, Median and Max for Top Step Finance Clerk

20

For purposes of consistency, this study assumes that in the base year studied, accumulated sick leave and vacation hours from previous years have not been used – but that all vacation time and sick leave for the study year (unless noted otherwise) have been used. 21

Accumulated sick leave and unused vacation time can often be used in “Final Average Salary” calculations, resulting in higher pension benefits under both the OR and WA state pension systems. While such practices carry costs that may ultimately ripple back through the system in the form of higher employer contribution rates, even if they were easily calculable these costs would be beyond the scope of this particular study

State


North Bend Grants Pass Gresham Polk Clark Washington Oregon

Working Hours 1,744 1,808 1,816 1,784 1,800 1,822 1,816

Vacation 144 80 80 96 80 89 96

Holiday 96 96 88 104 104 80 72

Sick Leave 96 96 96 96 96 89 96

Total Hours 2,080 2,080 2,080 2,080 2,080 2,080 2,080

City County


State


Vancouver Sandy Grants Pass Clark Clackamas Washington Oregon

Working Hours 1,600 1,656 1,728 1,632 1,704 1,733 1,672

Vacation 280 240 160 248 200 178 240

Holiday 80 88 96 104 80 80 72

Sick Leave 120 96 96 96 96 89 96

Total Hours 2,080 2,080 2,080 2,080 2,080 2,080 2,080

City County





Table 3.2a

Total Hours Min, Median and Max for Entry Step Police Officer

3.2b Total Hours

Min, Median and Max for Top Step Police Officer

Table 3.3a

Total Hours Min, Median and Max for Entry Step Senior Level IT Specialist

Table 3.3b Total Hours

Min, Med and Max for Top Step Senior Level IT Specialist

State


North Bend Grants Pass Pendleton Clackamas Clark Hood River Oregon

Working Hours 1,744 1,808 1,884 1,756 1,808 1,824 1,816

Vacation 144 80 100 140 224 72 96

Holiday 96 96 - 88 - 88 72

Sick Leave 96 96 96 96 48 96 96

Total Hours 2,080 2,080 2,080 2,080 2,080 2,080 2,080


City County

State


North Bend Pendleton Grants Pass Jefferson Polk Washington Oregon

Working Hours 1,624 1,696 1,728 1,636 1,696 1,724 1,720

Vacation 240 288 160 240 192 178 192

Holiday 96 - 96 108 96 89 72

Sick Leave 120 96 96 96 96 89 96

Total Hours 2,080 2,080 2,080 2,080 2,080 2,080 2,080


City County

State


Klamath Falls Grants Pass Gresham Jackson Clark Washington Oregon

Working Hours 1,776 1,808 1,816 1,760 1,800 1,822 1,816

Vacation 112 80 80 152 80 89 96

Holiday 96 96 88 72 104 80 72

Sick Leave 96 96 96 96 96 89 96

Total Hours 2,080 2,080 2,080 2,080 2,080 2,080 2,080


City County

State


Klamath Falls Gresham Grants Pass Clark Clackamas Washington Oregon

Working Hours 1,632 1,696 1,728 1,632 1,704 1,733 1,672

Vacation 256 200 160 248 200 178 240

Holiday 96 88 96 104 80 80 72

Sick Leave 96 96 96 96 96 89 96

Total Hours 2,080 2,080 2,080 2,080 2,080 2,080 2,080


City County




Table 3.4a Cost per Working Hour

Min, Med and Max for Entry Step Finance Clerk In Dollars

Table 3.4b Cost per Working Hour

Min, Median and Max for Top Step Finance Clerk In Dollars


Min, Median and Max for Entry Step Police Officer In Dollars


Min, Median and Max for Top Step Police Officer In Dollars

City County State

Compensation Category Minimum Median Maximum Minimum Median Maximum

Vancouver Redmond Salem Polk Marion Linn Oregon

Base Hourly Rate 14.11 16.23 16.68 12.75 13.83 15.17 11.56

Effective Hourly Rate 23.53 27.15 30.76 22.22 25.13 29.35 21.37

Cost per Work + Sick Hours 26.03 29.54 33.74 24.58 27.56 32.34 23.25

Cost per Work Hours 27.80 31.10 35.39 25.91 29.04 34.07 24.48

City County State


Pendleton Albany Gresham Polk Jefferson Linn Oregon

Base Hourly Rate 18.67 18.31 21.48 16.14 20.49 19.36 19.09




City County State


North Bend Gresham Salem Jefferson Umatilla Clackamas Oregon

Base Hourly Rate 18.73 25.11 24.76 17.07 20.83 24.58 23.35




City County State


Sandy Tigard Redmond Jefferson Marion Clackamas Oregon

Base Hourly Rate 28.10 30.92 29.41 20.98 28.98 31.46 31.77








Min, Med and Max for Entry Step Senior Level IT Specialist In Dollars


Min, Median and Max for Top Step Senior Level IT Specialist In Dollars

City County State


Sandy Albany Gresham Jefferson Marion Clackamas Oregon

Base Hourly Rate 20.56 24.58 32.74 18.41 29.07 33.49 26.15




City County State


Sandy Albany Gresham Jefferson Linn Clackamas Oregon

Base Hourly Rate 26.98 31.40 41.81 25.39 32.72 42.47 39.81







Table 3.7

Effective Hourly Cost of Compensation

by Jurisdiction and Job Title

In Dollars per Hour

StateJ

ob

Tit

les

Alb

an

y

Gra

nts

Pas

s

Gre

sh

am

Kla

math

Fall

s

No

rth

Ben

d

Pen

dle

ton

Red

mo

nd

Sale

m

San

dy

Tig

ard

Van

co

uve

r

Cla

ck

am

as

Cla

rk

Ja

ck

so

n

Je

ffers

on

Lin

n

Mari

on

Po

lk

Um

ati

lla

Wash

ing

ton

Ho

od

Riv

er

Ore

go

n

Entry

Accountant

Base Rate 16.67 21.16 25.34 27.26 23.08 19.73 25.50 22.51 19.10 19.57 20.22 18.41 19.76 19.70 20.59 24.16 25.53 15.78TECC -Nominal Hour 29.97 35.21 40.57 41.17 33.62 31.38 42.06 34.78 29.26 32.78 32.02 30.77 29.55 33.16 33.82 36.24 39.50 26.81Tecc/wrk+sick 33.02 38.47 44.13 45.74 38.17 34.14 46.14 37.76 32.03 35.97 35.13 34.19 32.14 36.54 37.26 40.10 43.34 29.16 TECC/wrk 34.79 40.51 46.47 48.21 40.28 35.95 48.38 39.75 34.19 37.89 37.00 36.04 33.84 38.49 39.26 42.25 45.65 30.70Corrections

Base Rate 24.58 20.92 22.70 15.52 21.75 21.65 19.90 18.39 26.56 18.09TECC -Nominal Hour 43.63 32.82 37.58 28.17 38.58 35.32 31.26 34.05 41.10 31.32Tecc/wrk+sick 49.01 36.78 41.40 30.65 42.86 38.75 34.44 37.19 44.94 34.51 TECC/wrk 51.69 38.10 43.62 32.27 45.18 40.82 36.28 39.17 47.15 36.36Crew Lead

Base Rate 16.44 21.74 25.54 20.45 19.48 24.12 21.82 20.51 19.80 22.55 24.06 18.77TECC -Nominal Hour 30.11 36.18 38.92 34.98 29.26 38.79 37.60 33.12 31.56 33.89 37.49 31.71Tecc/wrk+sick 32.76 39.36 42.88 39.55 32.90 42.74 41.25 36.03 34.40 37.50 41.13 34.79 TECC/wrk 34.49 41.44 45.17 41.72 34.70 45.03 43.26 37.94 36.22 40.05 43.32 36.65Finance Clerk

Base Rate 14.39 13.48 16.84 18.55 13.41 15.24 16.23 16.68 18.95 16.66 14.11 14.81 15.71 12.72 14.87 15.17 13.83 12.75 16.01 11.56TECC -Nominal Hour 27.42 25.88 29.92 29.96 25.23 24.12 27.15 30.76 27.96 26.81 23.53 26.60 26.80 23.20 23.24 29.35 25.13 22.22 25.30 21.37Tecc/wrk+sick 30.21 28.27 32.54 33.01 28.52 27.12 29.54 33.74 30.41 29.22 26.03 29.19 29.40 25.56 25.28 32.34 27.56 24.58 27.54 23.25 TECC/wrk 31.82 29.77 34.26 34.78 30.09 28.60 31.10 35.39 32.02 30.77 27.80 30.74 30.96 26.93 26.62 34.07 29.04 25.91 28.89 24.48GIS

Base Rate 24.58 15.97 26.69 27.86 26.18 22.72 24.73 24.75 17.96 24.98 20.71 19.70 22.49 19.82 24.55 29.97 21.74 12.05TECC -Nominal Hour 40.24 28.83 42.23 41.58 39.19 38.50 38.17 39.58 29.40 38.91 31.06 35.38 36.12 30.91 38.31 42.48 35.17 22.06Tecc/wrk+sick 44.33 31.49 45.94 45.81 42.63 42.23 41.61 43.43 32.25 43.23 33.79 38.98 39.80 34.20 42.03 46.24 38.42 24.30 TECC/wrk 46.71 33.17 48.37 48.26 44.88 44.29 43.81 45.75 33.98 45.57 35.58 41.06 41.93 36.04 44.27 48.50 40.46 25.60HR

Base Rate 22.36 21.16 25.58 27.58 29.79 18.78 28.18 28.11 18.05 25.66 27.05 29.08 15.01 19.62 24.16 18.08 28.53 19.82TECC -Nominal Hour 40.44 35.20 40.86 41.30 41.76 30.25 45.46 42.06 28.14 40.52 39.97 43.99 24.03 32.50 36.24 30.47 40.59 32.03Tecc/wrk+sick 44.55 38.29 45.99 45.89 47.42 32.90 49.87 45.66 30.80 45.61 46.19 49.30 26.48 35.80 40.10 33.43 44.17 34.84

City County




Table 3.7



In Dollars per Hour

StateJ

ob

Tit

les

Alb

an

y

Gra

nts

Pas

s

Gre

sh

am

Kla

math

Fall

s

No

rth

Ben

d

Pen

dle

ton

Red

mo

nd

Sale

m

San

dy

Tig

ard

Van

co

uve

r

Cla

ck

am

as

Cla

rk

Ja

ck

so

n

Je

ffers

on

Lin

n

Mari

on

Po

lk

Um

ati

lla

Wash

ing

ton

Ho

od

Riv

er

Ore

go

n

City County

TECC/wrk 46.94 40.31 48.51 48.37 50.04 34.64 52.30 48.07 32.88 48.11 48.79 51.98 27.90 37.72 42.25 35.21 46.33 36.68IT

Base Rate 24.58 16.96 32.74 27.58 22.83 35.20 20.56 22.41 24.45 33.49 28.51 29.08 18.41 28.47 29.07 22.97 24.55 33.91 24.52 26.15TECC -Nominal Hour 40.32 30.12 56.15 41.54 45.07 54.48 29.99 34.98 35.48 50.69 41.64 43.99 27.56 46.65 44.39 34.78 38.31 47.08 38.26 40.56Tecc/wrk+sick 44.42 32.90 61.09 46.16 49.03 59.77 32.62 38.13 38.84 55.63 45.68 49.30 29.99 51.40 48.91 38.48 42.03 51.24 41.80 44.12 TECC/wrk 46.80 34.65 64.32 48.66 51.62 62.67 34.35 40.15 41.46 58.59 48.12 51.98 31.57 54.15 51.53 40.55 44.27 53.74 44.02 46.45Nurse

Base Rate 25.17 25.16 24.67 20.10 21.58 22.37 21.83 27.91 19.38 26.43TECC -Nominal Hour 39.93 37.74 37.95 29.65 35.11 34.05 35.67 39.91 26.75 41.50Tecc/wrk+sick 43.82 41.40 41.81 32.25 41.03 37.67 39.13 43.44 29.22 45.72 TECC/wrk 46.15 43.61 44.05 33.96 43.36 39.70 41.22 45.56 30.77 48.17Police

Base Rate 23.50 24.27 25.11 22.84 18.73 21.81 24.80 24.76 23.64 24.82 26.79 24.58 22.94 23.17 17.07 24.18 21.65 19.90 20.83 26.56 18.18 23.35TECC -Nominal Hour 43.39 41.69 41.33 38.37 33.42 36.46 40.88 45.70 36.15 39.91 40.47 44.04 37.22 41.73 30.17 42.84 35.56 31.26 37.87 41.12 32.49 37.22Tecc/wrk+sick 47.11 45.54 45.73 42.28 37.78 38.30 44.65 50.13 39.32 43.42 44.02 49.47 41.71 45.98 32.83 47.61 39.02 34.44 41.37 44.96 35.19 40.49 TECC/wrk 49.59 47.96 46.93 44.54 39.86 40.25 47.03 52.80 41.40 45.71 46.97 52.18 42.82 48.44 34.56 50.18 41.10 36.28 43.57 47.17 37.05 42.63Therapist

Base Rate 19.68 21.57 20.59 20.72 18.07 14.48TECC -Nominal Hour 31.79 34.67 37.59 32.02 30.46 25.99Tecc/wrk+sick 35.02 38.20 41.41 37.33 33.41 28.63 TECC/wrk 36.90 40.24 43.63 39.46 35.20 30.16Utility

Base Rate 17.20 15.66 18.64 19.21 16.57 16.67 16.33 19.41 15.81 15.47 18.97 17.96 19.10 16.47 17.33TECC -Nominal Hour 34.51 28.93 32.39 31.27 27.58 25.86 29.89 34.39 25.34 26.01 29.79 30.57 31.75 28.53 27.50Tecc/wrk+sick 38.01 31.47 35.23 34.45 31.18 29.07 32.93 37.72 27.56 28.36 32.96 33.54 34.83 31.30 29.93




Table 3.7



In Dollars per Hour

StateJ

ob

Tit

les

Alb

an

y

Gra

nts

Pas

s

Gre

sh

am

Kla

math

Fall

s

No

rth

Ben

d

Pen

dle

ton

Red

mo

nd

Sale

m

San

dy

Tig

ard

Van

co

uve

r

Cla

ck

am

as

Cla

rk

Ja

ck

so

n

Je

ffers

on

Lin

n

Mari

on

Po

lk

Um

ati

lla

Wash

ing

ton

Ho

od

Riv

er

Ore

go

n

City County

TECC/wrk 40.05 33.13 37.10 36.29 32.89 30.67 34.69 39.56 29.02 29.86 35.20 35.33 36.69 32.97 31.39Top

Accountant

Base Rate 21.24 30.69 32.38 27.26 30.82 24.25 31.46 30.17 24.38 24.75 25.83 23.50 27.24 24.76 30.43 30.58 26.81 27.60TECC -Nominal Hour 36.43 49.31 50.92 41.17 43.40 37.33 50.88 44.59 35.31 40.19 38.51 37.44 39.91 40.48 47.23 45.48 41.53 42.35Tecc/wrk+sick 42.00 56.23 59.11 49.55 52.73 43.33 58.41 51.30 41.63 46.45 46.36 43.85 47.93 46.78 54.10 53.02 47.99 49.82 TECC/wrk 44.36 59.36 62.45 52.47 55.86 45.78 61.39 54.17 44.67 49.07 49.08 46.36 50.75 49.42 57.11 56.04 50.69 52.68Corrections

Base Rate 31.46 28.07 28.97 19.08 27.50 28.98 27.09 19.06 32.29 26.29TECC -Nominal Hour 53.24 41.08 47.43 32.91 46.33 48.49 40.75 36.15 50.53 43.85Tecc/wrk+sick 62.48 48.77 55.30 39.53 54.01 56.03 47.30 41.97 57.97 51.58 TECC/wrk 66.06 50.62 58.45 41.85 57.09 59.19 49.98 44.34 60.96 54.54Crew Lead

Base Rate 19.98 27.77 25.54 25.23 24.10 29.65 26.67 26.98 26.54 28.82 28.36 25.17TECC -Nominal Hour 36.08 45.06 38.92 41.28 35.17 45.93 44.83 42.11 39.98 41.09 42.47 43.45Tecc/wrk+sick 40.96 52.30 46.42 49.23 42.28 53.55 51.46 49.99 46.20 49.69 51.12 50.20 TECC/wrk 43.23 55.26 49.12 52.10 44.77 56.60 54.09 52.89 48.80 53.42 54.13 53.03Finance Clerk

Base Rate 18.31 18.20 21.48 18.55 17.09 18.67 19.95 20.20 24.87 22.33 18.03 18.73 20.02 16.55 20.49 19.36 18.49 16.14 19.46 19.09TECC -Nominal Hour 32.67 33.07 37.00 29.96 30.03 28.52 32.04 36.03 35.67 33.89 28.03 32.22 31.79 28.19 31.02 35.37 33.70 27.10 29.73 31.31Tecc/wrk+sick 37.66 37.71 42.94 35.74 35.82 34.29 37.19 41.36 42.35 39.16 33.89 37.24 38.26 32.72 37.26 40.87 38.94 31.60 33.94 36.83 TECC/wrk 39.78 39.80 45.38 37.82 37.91 36.30 39.30 43.47 44.81 41.37 36.43 39.34 40.51 34.57 39.44 43.18 41.13 33.39 35.68 38.95GIS

Base Rate 31.40 25.56 34.08 27.86 32.18 27.77 33.13 31.39 27.96 31.88 28.55 24.76 33.24 25.09 25.78 36.42 29.14 19.81TECC -Nominal Hour 49.37 42.77 53.11 41.58 47.07 46.02 48.67 49.06 40.98 47.96 42.06 43.28 50.77 38.49 40.26 50.76 44.97 32.29Tecc/wrk+sick 56.92 48.77 61.64 49.59 54.63 52.82 56.24 56.70 49.32 56.16 50.52 50.02 58.16 44.88 46.52 57.95 52.20 38.78 TECC/wrk 60.12 51.48 65.13 52.48 57.73 55.52 59.41 59.89 52.23 59.37 53.48 52.83 61.40 47.43 49.14 60.93 55.15 41.05HR

Base Rate 27.49 30.69 33.23 27.58 39.79 23.09 35.68 37.67 23.08 34.64 38.52 37.11 18.82 28.99 30.58 18.99 34.66 31.66TECC -Nominal Hour 47.41 49.30 52.01 41.30 54.39 35.91 56.40 54.30 33.91 53.06 53.26 54.52 29.55 45.27 45.48 31.91 48.46 47.65




Table 3.7



In Dollars per Hour

StateJ

ob

Tit

les

Alb

an

y

Gra

nts

Pas

s

Gre

sh

am

Kla

math

Fall

s

No

rth

Ben

d

Pen

dle

ton

Red

mo

nd

Sale

m

San

dy

Tig

ard

Van

co

uve

r

Cla

ck

am

as

Cla

rk

Ja

ck

so

n

Je

ffers

on

Lin

n

Mari

on

Po

lk

Um

ati

lla

Wash

ing

ton

Ho

od

Riv

er

Ore

go

n

City County

Tecc/wrk+sick 54.67 55.97 60.37 49.71 66.08 41.68 64.75 62.47 39.98 62.40 64.41 64.43 34.15 51.85 53.02 36.87 55.32 55.81 TECC/wrk 57.74 59.06 63.78 52.64 70.01 44.04 68.05 65.98 42.90 65.99 68.21 68.14 36.07 54.74 56.04 38.95 58.16 59.00IT

Base Rate 31.40 23.75 41.81 27.58 28.07 42.77 26.98 30.03 43.91 42.47 36.40 37.11 25.39 32.72 42.96 28.83 25.78 41.21 32.87 39.81TECC -Nominal Hour 49.45 40.29 69.80 41.54 52.10 65.79 38.35 44.51 57.80 63.51 50.78 54.52 37.23 53.42 63.32 43.26 40.26 56.44 49.32 58.66Tecc/wrk+sick 57.01 45.95 81.02 50.01 60.48 75.53 45.54 51.43 68.16 73.41 61.12 64.43 44.71 61.73 72.53 50.43 46.52 64.43 57.24 69.01 TECC/wrk 60.22 48.50 85.60 52.95 63.90 79.38 48.17 54.33 73.13 77.55 64.72 68.14 47.33 65.21 76.57 53.30 49.14 67.74 60.48 72.97Nurse

Base Rate 31.89 30.58 32.59 27.73 30.37 28.31 22.92 33.91 24.73 38.84TECC -Nominal Hour 49.52 44.01 48.23 40.22 47.20 42.59 37.43 47.60 33.91 57.98Tecc/wrk+sick 57.23 52.97 55.99 48.30 58.72 49.66 43.25 54.34 38.84 68.21 TECC/wrk 60.46 56.09 59.15 51.13 62.30 52.48 45.69 57.14 41.01 72.13Police

Base Rate 29.59 33.10 33.61 28.04 24.21 28.70 29.41 31.58 28.10 30.92 35.90 31.46 29.27 29.57 20.98 30.53 28.98 27.09 24.52 32.29 23.51 31.77TECC -Nominal Hour 53.42 54.65 52.87 47.11 42.13 48.20 54.95 55.00 43.81 52.67 50.39 53.65 44.61 51.97 35.40 51.40 48.75 40.75 44.20 50.55 41.03 50.33Tecc/wrk+sick 61.05 62.32 62.52 56.18 50.25 55.95 64.07 63.14 50.85 60.86 59.89 62.96 52.96 60.60 42.52 59.93 56.34 47.30 51.31 57.99 47.20 57.64 TECC/wrk 64.45 65.78 64.27 59.46 53.96 59.12 67.71 66.67 53.73 64.29 64.30 66.57 54.45 64.04 45.01 63.34 59.51 49.98 54.21 60.99 49.85 60.86Therapist

Base Rate 25.90 27.17 30.43 26.22 18.98 21.71TECC -Nominal Hour 39.87 42.92 51.10 39.92 31.90 35.58Tecc/wrk+sick 46.28 49.59 58.53 44.17 36.86 42.73 TECC/wrk 48.90 52.39 61.80 46.55 38.93 45.24Utility

Base Rate 21.85 19.04 23.80 19.21 21.04 20.51 20.07 23.62 20.74 20.73 24.25 22.93 22.29 22.06 20.93TECC -Nominal Hour 40.79 34.59 39.98 31.27 33.42 30.77 34.66 40.68 32.18 32.59 35.84 37.64 35.45 38.80 32.14Tecc/wrk+sick 47.03 39.27 46.41 37.29 39.86 37.00 40.41 46.69 38.21 37.66 43.34 43.51 42.67 44.83 36.69 TECC/wrk 49.67 41.44 49.03 39.46 42.19 39.17 42.70 49.08 40.42 39.79 46.60 45.96 45.18 47.36 38.57




Section 4: Annual Salary

While the above sections discussed in a comprehensive way Total Employer Cost of Compensation, Sections 4 through 8 take a deeper look at the details of selected, major components of TECC.

The single largest TECC cost component, not surprisingly, is the annual, or base, salary. The base salaries included in study were the lowest – “entry step” salaries and the highest (“top step”) salaries available in each of the job titles and jurisdictions.

Entry step salaries are typically earned by relatively new employees who have yet to rise to a higher step or pay grade within their classification. Top step salaries, alternately, typically apply to employees that have progressed to the top of the pay scale within their classification.22 For employees at the top step, “base salaries” can still increase year to year, but only through “merit” or “promotion-based increases, or if the entire salary schedule (including the top step) is increased, which typically occurs via labor-management contract. (A third, though to date rare, alternative is for a new contract to create additional, even higher steps).

For study purposes, the research team assumes no merit or promotional increases will occur during the year that could increase TECC costs. At the same time, we also assume that there are no “furlough days,” though this is becoming an increasingly common practice as state and local governments deal with budget cuts. 23

Not all of the jurisdictions and positions included followed the typical pay step model. Klamath Falls only had one step for all of their positions except for the police officer; the top ‘step’ in the study tables indicates the maximum top step that includes vacation accrual, and not the nominal top step that would indicate an increase in salary.

While the lowest Annual Salary in the study went to the State of Oregon -- entry step Finance Clerk position at $24,036 -- the highest went to the City of Vancouver top step IT position at $91,332.

While there was a substantial variance in salaries across all of the study job titles, there were also broad ranges in salaries for some positions within the list of job equivalents. For example, the entry step accountant in the City of Albany makes a base salary of $34,668 while the equivalent entry step accountant position in Umatilla County makes $53,112. This is a salary range of almost $20,000. In this particular instance, the variance in salary may be due, at least

22

Not surprisingly, there are exceptions to both rules. A long time public employee may be part of the PERS I system, but is currently occupying an “entry step” because of a recent promotion from another job classification. Conversely, a new employee – e.g., a previously private sector IT specialist with highly marketable skills – might be hired in at a “top step”. However, for analytic and consistency purposes, this report uses “archetype” (i.e., “typical”) employees for both entry and top steps 23

“Furlough days” are also complicated for TECC calculation purposes. Furlough days in effect are “mandatory vacation” days, where offices are closed and employees cannot work. However, sometimes the employee can still apply vacation time to hold themselves “financially harmless,” thereby limiting the employers TECC savings.




in part, to the fact that these two Accountant positions, while similar in duties and responsibility level, are not identical.

Other positions showed far less variance. For example, the salary range for the equivalent entry step utility worker positions was approximately $8,000, with the lowest being Tigard at $32,172 and the highest being Salem at $40,373.

While the study attempted to minimize variation by selecting job titles that seemed most appropriate and comparable, no job performed in two different jurisdictions is 100% “identical.” Even so, both the Advisory Committee and the CPS research team note the following factors that reinforce the significant value in comparing TECC costs and Burden Rates for selected job titles across the 22 jurisdictions. These include:

Many of the jobs studied – e.g. police officers or corrections officers – by wide

understanding are perceived to be largely uniform, with little meaningful variation in

required skills and duties.

Even where some variance of skills and duties seem to exist within a job title, in most

cases they seem relatively small, based on the stated job titles and a review of the job

descriptions (summaries are available in the Appendix).

Significantly higher salary or TECC in Jurisdiction A vs. Jurisdiction B doesn’t necessarily

correlate with “more/higher skills and duties;” in some cases the opposite could be true.

Table 4.0 shows the Annual Salary for all jurisdictions by job title and step level.




Step Level

Job Title

Pay (base)CityAlbany Grants Pass Gresham

Klamath Falls North Bend Pendleton


County



Washington

State

Oregon


39,45655,72850,85637,54829,34046,89639,732

32,17251,62146,60858,46751,43234,65641,18446,822

32,88049,16842,76839,42142,670

40,37351,50173,21658,60447,25834,69445,38653,040

33,96051,58847,49639,07254,44433,75650,17241,028

34,68045,36061,96831,69240,51248,000

34,46738,952

27,89442,538

39,96747,50857,36057,36057,94738,58753,11956,700

38,77252,23668,10053,19655,52435,02845,21652,704

32,56850,48035,28244,02333,22228,03634,18844,023

35,77248,87651,13246,51251,13229,94034,668

36,03655,23658,05670,53659,34062,32833,30055,236

37,58443,32045,40851,06037,60851,06038,25653,112

43,10441,38846,53647,77250,24441,23226,52041,38850,244

34,25842,82745,03244,88960,46640,81046,78128,76639,04245,03242,827

44,86850,30059,20831,22440,96831,54845,24040,968

35,50841,81038,29643,07330,93732,28041,093

40,93448,19451,31460,48660,48651,95826,45847,21638,293

37,81640,30351,00745,218

39,73247,71252,33259,30456,25637,35632,67650,04043,51242,060

37,35051,12652,36369,65153,37251,49030,80051,12640,707

30,10848,57654,98454,38441,23225,06824,03637,63232,832

50,43674,67691,33248,01237,50059,95250,700

43,11664,32062,46078,36268,90446,44055,20062,750

43,14058,44556,12451,72356,120

49,13065,68688,96274,21457,76242,01655,47465,437

41,74861,16458,38048,03666,92441,49661,66850,436

42,66059,68882,76438,83250,12464,104

43,76350,361

35,54952,469

39,96758,32057,36057,36057,94738,58753,11956,700

49,50069,91286,96469,10870,89644,68857,76867,344

39,60068,84749,39563,83353,15537,84941,55663,833

45,44461,54865,31657,18065,31638,08844,184

43,53667,16470,52485,71672,09675,74440,47667,164

39,46851,00047,67653,61639,49253,61639,63655,764

54,52856,35258,88459,97663,60052,18833,57656,35263,600

45,88563,29460,27863,16189,35760,29969,14738,45952,35460,27863,294

56,52063,49268,05239,14451,49240,26057,20451,492

43,64457,67352,80959,39142,62439,68456,659

53,87261,50667,78777,18977,18966,31034,42460,25848,880

48,90651,44168,37560,612

46,36860,87663,60075,70880,11258,15241,64058,99258,38053,724

47,70065,43466,32788,33372,05365,29738,95965,43451,490

45,15666,07280,79682,81265,84441,20839,70854,68457,408

Table 4.0Annual Salary in dollarsBy Jurisdiction, Job Title, and StepFor All Jurisdictions

Sum of Base Value broken down by Category, Gov't Level and Jurisdiction vs. Step Level and Job Title. The data is filtered on Includes OT, which keeps w/o OT. The view is filtered on Category, which keeps Pay (base).




Section 5: Health Insurance

The Health Insurance component of TECC manifests itself in a variety of ways. These include the portion of employee Health Insurance premiums paid by the employer; Health Insurance “opt out” pay; wellness programs; and employer contributions to Voluntary Employees’ Beneficiary Association accounts (VEBA). Primary Health Insurance costs that made up a majority of this component were defined as any medical, dental, or vision costs paid out by the employer on behalf on an employee and/or his/her family.

The general methodology for calculating cost of Health Insurance was to take the full annual cost for these elements of Health Insurance – in the most recent, available data year -- and divide that by the number of Full Time Equivalent employees (FTEs) in the applicable job title category. See Appendix Volume I for a glossary that details the formulas used in calculating this cost.

Several factors can impact the cost of Health Insurance. In many jurisdictions, health plan costs to the employer vary according to coverage choices made by the employee (i.e. individual vs. family coverage, choice between an indemnity plan or HMO). The actual average cost also varies over time as demographics of the employee group change. Depending on the labor contract, certain employees may receive different health plan options than other employees. This was often the case with general service employees and law enforcement employees, which is why they were calculated separately, if possible.

The four jurisdictions that participated in VEBA plans in our study all offered what is known as HRA VEBAs, or a health reimbursement arrangement plans. The plan may pay benefits to employees, their dependents, or their designated beneficiaries, or to disabled, laid-off, or retired former employees. A voluntary employees' beneficiary association (VEBA) is a form of trust fund permitted under United States federal tax law, whose sole purpose must be to provide employee benefits.24

The tables and graphs on the following two pages show that jurisdictions pay between $8,500 and $21,500 per year for employees’ Health Insurance, with the average being $15,125 for general service employees.25 Employer costs for law enforcement employees tend to be slightly higher, with the average being $15,926. The State of Oregon paid an average of $13,452 for both general service and law enforcement employees, which was below the total average.

24

Voluntary Employee Beneficiary Association- 501(c)9. Charities and Non-Profits. 2012. Retrieved from http://www.irs.gov/charities/nonprofits/article/0,,id=154610,00.html. 25 Hood River County reported the Nurse average cost of health insurance at $5,323 per year. This amount

seemed to be a significant outlier. The study team was unable to confirm the reason for such an outlier by the deadline for the report. Therefore, the study team used the second lowest amount from Sandy, where we were able to confirm the reasons for the low value. The study team believes this value is a more appropriate

comparison for other jurisdictions for analytical purposes.




http://www.irs.gov/charities/nonprofits/article/0,,id=154610,00.html

The city of Sandy paid the lowest amount ($8,509) for general service employees and the lowest amount ($9,016) for law enforcement employees. Gresham paid the highest amount for general service employees ($19,523) and Linn County paid the highest amount for law enforcement employees ($23,532) among the jurisdictions studied. Four jurisdictions also provided VEBA for its employees. Grants Pass and Gresham provided VEBA for all of their employees while Jefferson County and Tigard only provided it for general service employees.

Since Health Insurance costs are not based upon step but other factors such as coverage choices, a methodological choice was made to take the average for general service employees and the average for law enforcement employees. Using this methodology, there is no difference between entry and top step or between each individual job title; therefore the following tables and graphs just show the average that each jurisdiction paid in Health Insurance for general service and law enforcement employees.




Table 5.0 - General Service Employees Dollar Cost of Health Insurance Arranged from Lowest to Highest

Figure 5.0 - General Service Employees Dollar Cost of Health Insurance Arranged from Lowest to Highest

Jurisdictions Average Cost

Lowest to Highest Top- General Service

Sandy 8,510

Jefferson 10,783

Pendleton 11,748

Tigard 12,114

Hood River 12,322

Washington 13,072

Oregon 13,452

Polk 13,620

Vancouver 13,898

Clackamas 14,908

Redmond 15,476

Jackson 15,554

Marion 16,028

Klamath Falls 16,078

North Bend 16,538

Grants Pass 16,836

Clark 16,903

Linn 17,684

Umatilla 17,746

Albany 19,191

Salem 19,521

Gresham 20,779

-

5,000

10,000

15,000

20,000

25,000




Table 5.1 – Law Enforcement Employees Dollar Cost of Health Insurance Arranged from Lowest to Highest

Figure 5.1 – Law Enforcement Employees Dollar Cost of Health Insurance Arranged from Lowest to Highest

Jurisdictions Average Cost

Lowest to Highest Top- Law Enforcement

Sandy 9,016

Pendleton 10,996

Tigard 12,777

Polk 13,020

Washington 13,072

Klamath Falls 13,344

Oregon 13,452

Vancouver 13,898

Redmond 15,476

Hood River 15,821

Marion 15,830

Grants Pass 16,279

North Bend 16,422

Jefferson 16,560

Jackson 16,740

Clackamas 17,058

Clark 17,297

Albany 19,191

Salem 19,521

Gresham 20,872

Umatilla 21,295

Linn 22,428

-

5,000

10,000

15,000

20,000

25,000




Section 6: Post-employment Retirement and Medical Costs

Post-employment retirement compensation components consisted of Social Security (6.2% of subject salary); state pension systems Public Employee Retirement System (PERS) employer share and PERS employee pick-up (if paid by employer); deferred compensation; defined contribution 401A plans; and the repayment of pension obligation bonds. Every jurisdiction participated in social security except the City of Vancouver, which has chosen not to pay Social Security for its police officers.26

Both Oregon and Washington have a Public Employee Retirement System (Oregon PERS and Washington PERS) for public employees. Among the jurisdictions studied, the only group that did not participate in PERS was the City of Tigard’s general service employees. Instead, these employees receive a 401A retirement plan through the International City/County Management Association.

Almost all of the jurisdictions studied paid for employees’ PERS pick-up, which is a standard amount for all Oregon jurisdictions of 6% of salary. However, there were five exceptions. The City of Tigard does pay for its general service pick-up but is not through PERS. Marion County does not pay for the PERS employee pick-up for its public safety employees. Washington County does not pay for the PERS employee pick-up for its general service employees. Finally, both State of Washington study jurisdictions -- Clark County and the City of Vancouver -- do not pay for the Washington PERS employee pick-up. All rates were obtained from the Oregon and Washington PERS administration, except for the City of Tigard’s 401A retirement costs, which were obtained from the City. 27

In 2003, Oregon PERS was restructured from the old Tier 1/2 plan to a new OPSRP plan and the two plans have different employer contribution rates. To take into account this change, the research team made a methodological choice, assuming that top step employees’ PERS costs would be calculated on the Tier 1/2 (an assumption that older employees are still on this plan) and entry step employees’ PERS costs would be calculated on the newer, Tier III/OPSRP plan. 28

26

Across the United States, about 27.5% of state and local government employees are not covered by social security. Prior to 1991, public employers were not required to participate in Social Security and could provide their own pension plans. In 1991, Congress made Social Security mandatory for state and local government employees; however, state and local governments that already had a pension plan prior to this legislation could hold a referendum on whether to elect social security coverage. Nuschler, D., Shelton, A. M., & Topoleski, J. J., (2011). Social Security: Mandatory Coverage of New State and Local Government Employees. Congressional Research Service, July 2011. 27

Oregon has several PERS Rates, depending on when an employee was hired, and/or whether they are classified as “public safety.” In the tables that follow, there are 4 variations in Oregon: PERS Tier I/II combined; OPSRP; Tier I/II general service; Tier I/II police and fire. For Washington, there is Washington PERS and Washington LEOFF (for law enforcement personnel) 28

Oregon PERS Employer Contribution Rates are calculated specifically for every jurisdiction, and often have two discreet rates just within PERS I/II categories, for “general service” employees and “public safety” employees. (The latter are sometimes higher, in recognition that employees in the “police and fire” category as defined by Oregon statute are eligible to retire sooner and can use a higher formula to calculate benefits.




The other two retirement compensation costs were deferred compensation and pension obligation bonds. Only a few jurisdictions had either of these compensation costs, though they varied widely and in some cases had a significant effect on TECC costs. Deferred compensation costs typically are in the form of the employer contributing directly to an employee’s account, based on a set percent of salary. Pension Obligation Bonds, by contrast, are in the form of annual bond repayments, to repay the principal and interest borrowing costs of those jurisdictions that sold bonds and invested the proceeds in the hope of ultimately reducing their net “employer contribution” rates. 29

Post-employment medical compensation costs consisted of Medicare and retiree health care and medical costs. Every jurisdiction participated in Medicare, which is a standard rate of 1.45% of subject salary. Employees in turn match this employer contribution rate with 1.45% deducted from their wages. Only two jurisdictions, Grants Pass and Clackamas County, had additional programs that explicitly paid for retiree health care and medical costs. Grants Pass provided this benefit for all of its employees, while Clackamas County only provided it for its law enforcement employees.30

For the three representative job titles (Finance Clerk, Police Officer, and Senior-Level IT Specialist), total Post-employment retirement and medical costs varied extensively between jurisdictions. A large factor in this variance was the differences in jurisdictions’ mandatory PERS costs, and costs for such discretionary items such as deferred compensation, retiree medical cost pay, and pension obligation bonds. Most of the Post-employment costs were rate based so employees with more pay (both base and non-base) received a higher dollar value for benefits. For all three of these job titles, the State of Oregon’s Post-employment costs of compensation were higher than the average for cities and counties.

For entry step general service employees the Post-employment retirement and medical Burden Rates were between 15% and 28%, with Clark County and Vancouver having the lowest Burden Rate and the State of Oregon having the highest. For law enforcement employees Post-

29

Similar to calculating Health Insurance costs for TECC purposes, POB costs were calculated by dividing the annual bond repayment amounts by the number of FTE employees to produce an average cost per employee 30

A government accounting rule for state and local government financial reporting – known as “GASB 45” –provides for the concept of something called an ‘Implicit Rate Subsidy” for publically-financed Health Insurance plans. Even if a jurisdiction does not pay for retirees’ Health Insurance – but allows them to “buy into” the same plan that covers current employees – the employer arguably has higher costs (older, retired workers and their families will tend to require more health care services than younger, still working employees and their families). However, some have argued the relevance of these “Implicit Rate Subsidies,” and these were not included in this analysis. A related issue involves PERS employer contribution rates, which by PERS Board policy are designed to ensure that each jurisdiction fully funds its PERS obligations for past and current retirees. However, in calculating these rates PERS uses an assumption that PERS account investment returns will annually average 8% (the current “Assumed Earnings Rate.”). GASB 45 rules (also will soon require jurisdictions to report future pension liabilities using significantly lower return assumptions, which in turn will mean higher potential liabilities (and future costs). While this report is based on 2011-13 PERS Rates and does not use these new assumptions, if/when they become fully operative, these higher pension liabilities for employers will further increase TECC costs.




employment Burden Rates were between 12% and 37% with Vancouver having the lowest Burden Rate and Clackamas County having the highest.

For top step general service employees Post-employment Burden Rates were between 14% and 33% with Clark County and Vancouver having the lowest Burden Rate and Grants Pass having the highest. For top step law enforcement employees Post-employment Burden Rates were between 11% and 39% with Vancouver having the lowest Burden Rate and Albany having the highest. Overall, the State of Oregon had a higher than average Burden Rate for Post-employment benefits.

Tables 6.0 through Table 6.3 list the components of Post-employment cost for the representative job titles.

Figure 6.0 below shows the Average Post Employment Cash Burden Rate.




Step Level

Job Title

City

Albany

w/o OT w/OT Grants Pass

w/o OT w/OT Gresham

w/o OT w/OT Klamath Fall

s

w/o OT w/OT North Bend

w/o OT w/OT Pendleton

w/o OT w/OT Redmond

w/o OT w/OT

Salem

w/o OT w/OT

Sandy

w/o OT w/OT

Tigard

w/o OT w/OT Vancouver

w/o OT w/OT

State

Oregon

w/o OT w/OTEntry AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtilityTop AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtility

11,58418,43113,53913,77013,3797,9018,481

10,86615,86413,53913,77013,3797,8978,478

8,99816,2789,16511,3278,5487,2409,58411,327

8,54914,6199,07811,3278,5487,2149,08311,327

8,32614,44416,45911,17111,7036,8489,70911,076

8,14212,50916,28411,17111,6606,8489,49511,068

8,00511,63210,84110,84110,9527,31211,39910,716

7,55410,26610,84110,84110,9527,29310,04010,716

7,7009,757

6,2329,503

7,7009,757

6,2329,503

7,35910,85513,1506,7258,59710,186

7,35910,85513,1506,7258,59710,186

7,17513,90814,6758,19711,4227,08210,5268,760

7,12512,40413,5458,19711,4227,08210,5268,608

11,58218,83720,20016,16913,0389,57213,01114,634

11,19717,45420,20016,16913,0389,57212,63814,634

7,78614,81310,1279,33510,709

7,78613,23310,1279,33510,709

7,84713,16711,02315,58112,1648,1969,97812,478

7,65412,13211,02315,58112,1648,1969,78512,478

6,2127,2107,6875,7274,6877,3086,021

5,8716,6387,6875,7274,3466,9675,877

13,63017,76517,15915,51011,5897,0276,74813,3839,261

8,77414,96515,78615,42511,5657,0276,73812,1289,203

15,03127,26118,34217,60318,18210,67012,404

14,26124,04418,34217,60318,18210,66612,400

13,66324,56016,21320,81517,33312,37414,50620,815

13,11822,73816,10720,81517,33312,34213,89820,815

13,28520,75425,74618,21018,73711,77515,50217,756

13,04318,56225,51718,21018,68111,77515,22217,745

8,00518,09210,84110,84110,9527,31211,39910,716

7,55416,32410,84110,84110,9527,29310,04010,716

10,56015,899

8,57812,661

10,56015,899

8,57812,661

9,59918,23518,6228,73711,27814,423

9,59918,23518,6228,73711,27814,423

9,62423,82018,52711,01015,3399,51114,13411,727

9,56921,90117,29211,01015,3399,51114,13411,560

15,92123,96027,91623,28818,12613,18517,96420,534

15,48322,52727,91623,28818,12613,18517,53920,534

10,78921,40914,03712,93614,674

10,78919,44814,03712,93614,674

10,43520,70414,77220,88316,29610,98313,29316,723

10,24219,36514,77220,88316,29610,98313,10016,723

7,8309,11813,6497,2685,8899,2317,637

7,4898,54613,6497,2685,5488,8907,492

18,80428,14225,69924,73519,47712,16911,73722,64717,014

13,68724,73824,25424,64619,45212,16911,72621,12216,953

Table 6.0a Post Employment (Retirement and Medical) in dollarsBy Jurisdiction and Job TitleFor Cites and State of OregonWith and without overtime

Sum of Base Value broken down by Gov't Level, Jurisdiction and Includes OT vs. Step Level and Job Title. The data is filtered on Category, which keeps Post employment (medical) and Post employment (retirement). The view is filtered on Gov't Level, which keeps City andState.




Step Level

Job Title

CountyClacka

mas

w/o OT w/OTClark

w/o OT w/OT Hood River

w/o OT w/OT Jackson

w/o OT w/OT Jefferson

w/o OT w/OT

Linn

w/o OT w/OT

Marion

w/o OT w/OT

Polk

w/o OT w/OT Umatilla

w/o OT w/OT Washington

w/o OT w/OT

State

Oregon

w/o OT w/OTEntry AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtilityTop AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtility

10,27222,11213,74018,39413,73713,4117,95322,19810,767

9,60518,95313,55718,10013,73713,4087,93918,76810,539

5,8539,2747,7098,7358,2875,5034,8137,3716,5986,195

5,8537,7637,7098,7358,2875,5034,8137,3716,4096,195

10,0979,66912,23710,848

10,0979,66912,23710,848

9,90515,11812,18314,16014,16012,1636,21614,0978,964

9,58314,34012,01314,16014,16012,1636,19412,5518,964

9,5729,1618,3919,4376,7789,1219,003

8,7429,1618,3919,4376,7787,9479,003

11,70615,84015,4248,13410,6728,21814,37610,672

11,70614,53815,4248,13410,6728,21813,06010,672

8,71312,22311,25011,26515,08610,18811,6807,17710,20410,95910,685

8,56712,15710,25611,26015,08610,18211,6727,1779,86810,16810,685

9,87912,25210,66610,94911,5169,4506,07811,09211,516

9,87910,60810,66610,94911,5169,4506,07810,60811,516

7,37010,1498,90510,0137,37510,0139,62310,415

7,37010,1498,90510,0137,37510,0138,73610,415

7,14416,69411,03013,26111,15611,7726,26016,707

6,77515,21110,94613,26111,15611,7186,26015,202

13,63017,76517,15915,51011,5897,0276,74813,3839,261

8,77414,96515,78615,42511,5657,0276,73812,1289,203

14,65527,77519,63726,28521,00619,21911,38827,86415,342

13,89824,53619,43025,95221,00619,21511,37324,34715,083

6,83011,4169,36811,15211,8008,5666,1348,6908,7887,914

6,8309,9059,36811,15211,8008,5666,1348,6908,5997,914

16,36913,37017,77115,753

16,36913,37017,77115,753

13,80123,24317,11519,28219,28216,5648,62321,88012,210

13,45722,27116,93319,28219,28216,5648,59919,94712,210

12,40715,22013,93615,67311,24811,73114,952

11,51815,22013,93615,67311,24810,47314,952

16,88420,30920,30311,63015,57711,96118,42315,298

16,88418,96420,30311,63015,57711,96117,06515,298

13,66419,87220,03518,14525,56517,25919,79211,30315,87719,65118,109

13,50819,79618,73718,13925,56517,25219,78311,30315,51818,61818,109

14,89217,14216,08116,37917,36914,2539,17015,90617,369

14,89215,39016,08116,37917,36914,2539,17015,39017,369

8,44615,32910,20311,4748,45111,47412,87311,933

8,44615,32910,20311,4748,45111,47411,68611,933

9,32324,73914,57717,56314,77215,5798,29424,754

8,92122,90214,48417,56314,77215,5208,29422,891

18,80428,14225,69924,73519,47712,16911,73722,64717,014

13,68724,73824,25424,64619,45212,16911,72621,12216,953

Table 6.0bPost Employment (Retirement and Medical) in dollarsBy Jurisdiction and Job TitleFor Counties and State of OregonWith and without overtime

Sum of Base Value broken down by Gov't Level, Jurisdiction and Includes OT vs. Step Level and Job Title. The data is filtered on Category, which keeps Post employment (medical) and Post employment (retirement). The view is filtered on Gov't Level,which keeps County and State.




Table 6.1 Post-employment Retirement and Medical for Top Step Finance Clerk


State


Vancouver Albany Salem Clark Jefferson Linn Oregon

Deferred Compensation - 158 - - - - -

Defined Contribution 401A - - - - - - -

Employee Pick-Up (Non-PERS) - - - - - - -

Pension Obligation Bonds - 762 2,017 - - - 2,514

PERS Employee Pick up (Paid by employer) - 2,285 2,521 - 2,557 2,416 2,383

PERS Employer Portion - OPSRP - General Service - - - - - - -

PERS Employer Portion - Tier 1/2 - Combined - - 5,433 - 5,430 6,466 -

PERS Employer Portion - Tier 1/2 - General Service - 4,548 - - - - 3,792

Social Security 2,335 2,361 2,605 2,582 2,643 2,496 2,462

WA PERS Plan 1 2,667 - - 2,948 - - -

Post employment (retirement) Total 5,002 10,114 12,575 5,530 10,630 11,377 11,150

Medicare 546 552 609 604 618 584 576

Retiree Medical Costs - - - - - - -

Post employment (medical) Total 546 552 609 604 618 584 576

Grand Total 5,548 10,666 13,185 6,134 11,248 11,961 11,726

City County





Table 6.2 Post-employment Retirement and Medical for Top Step Police Officer




State


Vancouver Gresham Albany Clark Marion Clackamas Oregon

Deferred Compensation 847 - 225 - - 2,617 -

Pension Obligation Bonds - 2,699 1,231 - 3,187 - 4,766

PERS Employee Pick up (Paid by employer) - 4,817 4,652 - - 4,754 4,517

PERS Employer Portion - Tier 1/2 - Combined - 7,097 - - - 12,217 -

PERS Employer Portion - Tier 1/2 - Police and Fire - - 15,221 - 11,430 - 13,100

Social Security - 4,978 4,807 4,350 4,391 4,912 4,668

WA LEOFF 7,080 - - 6,048 - - -


Medicare 1,191 1,164 1,124 1,017 1,027 1,149 1,092

Retiree Medical Costs - - - - - 2,127 -

Post employment (medical) Total 1,191 1,164 1,124 1,017 1,027 3,275 1,092

Grand Total 9,118 20,754 27,261 11,416 20,035 27,775 28,142

City County


State


Vancouver Tigard Albany Clark Marion Clackamas Oregon

Deferred Compensation 847 - 225 - - 2,617 -

Pension Obligation Bonds - - 1,231 - 2,980 - 4,189

PERS Employee Pick up (Paid by employer) - 4,022 4,072 - - 4,085 3,971

PERS Employer Portion - Tier 1/2 - Combined - - - - - 10,499 -

PERS Employer Portion - Tier 1/2 - Police and Fire - 10,215 13,323 - 10,690 - 11,515

Social Security - 4,156 4,208 3,774 4,106 4,221 4,103

WA LEOFF 6,591 - - 5,248 - - -


Medicare 1,109 972 984 883 960 987 960

Retiree Medical Costs - - - - - 2,127 -

Post employment (medical) Total 1,109 972 984 883 960 3,114 960

Grand Total 8,546 19,365 24,044 9,905 18,737 24,536 24,738

City County





Table 6.3 Post-employment Retirement and Medical for Top Step Senior-Level IT Specialist




State


Klamath Falls Grants Pass Salem Clark Washington Clackamas Oregon

Deferred Compensation - - - - - - -



Pension Obligation Bonds - - 4,270 - - - 5,302

PERS Employee Pick up (Paid by employer) 3,442 2,984 5,338 - - 5,425 5,026

PERS Employer Portion - OPSRP - General Service 3,011 - - - - - -

PERS Employer Portion - Tier 1/2 - Combined - 8,743 11,503 - - 13,943 -

PERS Employer Portion - Tier 1/2 - General Service - - - - 11,006 - 7,999

Social Security 3,556 3,084 5,516 4,694 5,314 5,606 5,193

WA PERS Plan 1 - - - 5,360 - - -


Medicare 832 721 1,290 1,098 1,243 1,311 1,215

Retiree Medical Costs - 681 - - - - -

Post employment (medical) Total 832 1,402 1,290 1,098 1,243 1,311 1,215

Grand Total 10,841 16,213 27,916 11,152 17,563 26,285 24,735

City County


State


Klamath Falls Grants Pass Salem Clark Washington Clackamas Oregon

Deferred Compensation - - - - - - -



Pension Obligation Bonds - - 4,270 - - - 5,283

PERS Employee Pick up (Paid by employer) 3,442 2,964 5,338 - - 5,357 5,008

PERS Employer Portion - OPSRP - General Service 3,011 - - - - - -

PERS Employer Portion - Tier 1/2 - Combined - 8,684 11,503 - - 13,766 -

PERS Employer Portion - Tier 1/2 - General Service - - - - 11,006 - 7,970

Social Security 3,556 3,062 5,516 4,694 5,314 5,535 5,175

WA PERS Plan 1 - - - 5,360 - - -


Medicare 832 716 1,290 1,098 1,243 1,294 1,210

Retiree Medical Costs - 681 - - - - -

Post employment (medical) Total 832 1,397 1,290 1,098 1,243 1,294 1,210

Grand Total 10,841 16,107 27,916 11,152 17,563 25,952 24,646

City County





City County State

Albany Grants Pa.. Gresham Klamat..

North Bend Pendleton



Jefferson Linn Marion Polk Umatilla Washington Oregon

0.00%10.00%20.00%30.00%40.00%50.00%

Avg. Burden R

ate27.58% 25.92% 21.42% 18.90% 22.34% 21.22% 22.06%27.65% 24.03% 26.69%

15.22%25.86%

14.73%23.99% 23.41% 21.91% 26.06% 25.39% 22.92% 19.61% 18.81%

28.34%

Figure 6.0Average Post Employment - Cash Burden Rate - EntryBy Jurisdiction For General Service Employeeswithout overtime ComponentRetiree Medical CostsDeferred CompensationPension Obligation BondsEmployee Pick up (non-PERS)PERS Employee Pick up (Paid by employer)PERS Employer Portion - OPSRP - General ServiceDefined Contribution (401A) RetirementPERS Employer Portion - Tier 1/2 - CombinedPERS Employer Portion - Tier 1/2 - General ServiceWA PERS Plan 1WA Pers Plan 2MedicareSocial Security

Average of Cash Burden Rate (Cost of Post Employment Compensation/Base Pay)for each Jurisdiction broken down by Gov't Level on page Entry. Color shows details about Component. Thedata is filtered on Category, Includes OT and Job Title. The Category filter keeps Post employment (medical) and Post employment (retirement). The Includes OT filter keeps w/o OT. The Job Ti-tle filter has multiple members selected.Note that the Average Burden Rate is applied based on base salary. However, PERS Rates, Social Security, and Medicare are applied to subject salary so in this graph they may appear to belarger than their nominal rates.




City County State






0.00%10.00%20.00%30.00%40.00%50.00%

Avg. Burden R

ate 29.03% 32.80%26.78%

18.90% 24.13% 22.50% 23.88%31.43%

25.29% 26.68%15.07%

29.27%14.73%

25.99% 24.98% 26.39% 29.85% 29.21% 27.31%21.40% 20.50%

29.75%

Figure 6.0Average Post Employment - Cash Burden Rate - TopBy Jurisdiction For General Service Employeeswithout overtime ComponentRetiree Medical CostsDeferred CompensationPension Obligation BondsEmployee Pick up (non-PERS)PERS Employee Pick up (Paid by employer)PERS Employer Portion - OPSRP - General ServiceDefined Contribution (401A) RetirementPERS Employer Portion - Tier 1/2 - CombinedPERS Employer Portion - Tier 1/2 - General ServiceWA PERS Plan 1WA Pers Plan 2MedicareSocial Security

Average of Cash Burden Rate (Cost of Post Employment Compensation/Base Pay)for each Jurisdiction broken down by Gov't Level on page Entry. Color shows details about Component. Thedata is filtered on Category, Includes OT and Job Title. The Category filter keeps Post employment (medical) and Post employment (retirement). The Includes OT filter keeps w/o OT. The Job Ti-tle filter has multiple members selected.Note that the Average Burden Rate is applied based on base salary. However, PERS Rates, Social Security, and Medicare are applied to subject salary so in this graph they may appear to belarger than their nominal rates.




City County State






0.00%10.00%20.00%30.00%40.00%50.00%

Avg. Burden Ra

te 32.46% 28.96%23.95% 21.61% 25.05% 23.93% 24.04%

33.89%26.91% 23.50%

11.91%36.89%

23.35% 26.70% 28.17% 24.62% 28.89%22.68% 25.63% 23.13% 27.53% 31.52%

Figure 6.0Average Post Employment - Cash Burden Rate - EntryBy Jurisdiction For Law Enforcement EmployeesWithout overtime ComponentRetiree Medical CostsDeferred CompensationPension Obligation BondsPERS Employee Pick up (Paid by employer)PERS Employer Portion - Tier 1/2 - CombinedWA PERS Plan 1WA Pers Plan 2PERS Employer Portion - OPSRP Police & FirePERS Employer Portion - Tier 1/2 - Police and FireWA LEOFFMedicareSocial Security

Average of Cash Burden Rate (Cost of Post Employment Compensation/Base Pay) for each Jurisdiction broken down by Gov't Level on page Entry. Color shows details about Component. Thedata is filtered on Category, Includes OT and Job Title. The Category filter keeps Post employment (medical) and Post employment (retirement). The Includes OT filter keeps w/o OT. The Job Ti-tle filter keeps Corrections and Police.Note that the Average Burden Rate is applied based on base salary. However, PERS Rates, Social Security, and Medicare are applied to subject salary so in this graph they may appear to belarger than their nominal rates.




City County State






0.00%10.00%20.00%30.00%40.00%50.00%

Avg. Burden Ra

te 39.07%33.03%

26.55% 27.99% 31.57% 30.55%35.81% 34.29% 33.28% 30.11%

11.44%37.35%

23.35%33.47% 34.66%

26.39% 29.85% 30.99% 27.31% 29.77% 34.09% 38.03%

Figure 6.0Average Post Employment - Cash Burden Rate - TopBy Jurisdiction For Law Enforcement EmployeesWithout overtime ComponentRetiree Medical CostsDeferred CompensationPension Obligation BondsPERS Employee Pick up (Paid by employer)PERS Employer Portion - Tier 1/2 - CombinedWA PERS Plan 1WA Pers Plan 2PERS Employer Portion - OPSRP Police & FirePERS Employer Portion - Tier 1/2 - Police and FireWA LEOFFMedicareSocial Security

Average of Cash Burden Rate (Cost of Post Employment Compensation/Base Pay) for each Jurisdiction broken down by Gov't Level on page Entry. Color shows details about Component. Thedata is filtered on Category, Includes OT and Job Title. The Category filter keeps Post employment (medical) and Post employment (retirement). The Includes OT filter keeps w/o OT. The Job Ti-tle filter keeps Corrections and Police.Note that the Average Burden Rate is applied based on base salary. However, PERS Rates, Social Security, and Medicare are applied to subject salary so in this graph they may appear to belarger than their nominal rates.




Section 7: Non-Base Pay, Insurance (Non-Health), and Other Taxes

Non-Base Pay Along with essential components such as base salary and Health Insurance, there are a considerable number of supplemental cost components, or Non-Base Pay, which are included in the compensation data. Generally, the most financially significant other salary costs include standby pay, callback pay, and on-call pay. Additional Non-Base Pay components include a wide variety of auxiliary costs, such as bilingual pay, certification and education pay, longevity pay, and premium pay. For example, premium pay may not be used by all jurisdictions, but generally involves work during night or weekend shifts, and can also be called shift premium pay.

Some Non-Base Pay components can apply to many different job titles, such as training or certification pay. At the other end of the spectrum, some Non-Base Pay components only apply to a single job title, and/or in a single jurisdiction. These kinds of highly specialized TECC components are most common with police officers; they can receive Non-Base Pay for demonstrating proficiency with professional tools such as motorcycles, K-9 units, field training officer (FTO) units, or community service duties.

Only for a relative few job titles did the research team find materially significant amounts of Non-Base Pay -- and even then, there were often wide variances between jurisdictions for the same job title. For example, police officers showed large Non-Base Pay TECC costs in Jackson County, Pendleton, and Klamath Falls. In a few jurisdictions, an information technology position has significant Non-Base Pay TECC costs, such as Redmond with $17,064 and Gresham with $11,571. As with most other pay and benefits, these provisions are often the result of a collectively-bargained labor-management contract.

Insurance (Non Health)

In addition to Health Insurance, there are many other types of insurance which affect jurisdictions’ total TECC costs. The two most significant are unemployment insurance and worker’s compensation.

Unemployment insurance – for both the federal and state systems – are typically accounted for and paid as a percentage of the subject salary. Actual rates are based on that jurisdiction’s actual experience with UI claims, with higher rates associated with greater use of the system. However, some jurisdictions calculate their UI liability as the total amount the jurisdiction actually paid in claims, divided by jurisdiction FTE. The research team worked with each jurisdiction to determine which formulas to use and how best to calculate component costs.

Worker’s compensation insurance provides medical benefits and salary replacement if employees are injured or hurt during work. All jurisdictions offer some model of worker’s compensation, though as with Unemployment Insurance, there are several common methods to calculate and pay these costs. Some jurisdictions calculate costs as a percentage of salary;




others simply assess all workers so many cents per hour worked. A third method is to take the total amount the jurisdiction paid out and divide it by FTE.

Other common types of employer-paid insurance policies include those for accidental death; short term and long-term disability pay, and life insurance. These costs are usually calculated as a percentage of base salary, and for all jurisdictions, in which they existed, were found to be a relatively small component of TECC

For this category of Insurance (Non health), higher than average costs tended to be found in the positions of police officer, corrections officer, utility worker, and utility crew lead. Even here, costs varied depending upon jurisdiction, with little correlation to city or county status.

Other Taxes

The “other tax” in this category is used to finance transportation services – mainly for Tri-Met, which contain parts of Multnomah, Washington, and Clackamas counties. In this TECC study, only a handful of jurisdictions were subject to this tax.




Step Level Job Title CityAlba..

Pay (non- base)

Grants PassInsuran

ce(non-he

alth)Pay (no

n- base)Gres..

Pay (non- base)

Klamath FallsInsuran

ce(non-he

alth) Pay (non- base)

North Bend

Insurance

(non-health)

Pay (non- base)

Pendl..

Pay (non- base)

Redmond

Insurance

(non-health)

Pay (non- base)

Salem

Insurance

(non-health) Pay (non- base)

Sandy

Insurance

(non-health)

Other taxes Pay (non- base)

Tigard

Insurance

(non-health)


Vancouver

Insurance

(non-health) Pay (non- base)

StateOregon

Insurance

(non-health)



5,9426,3244,644

1,1253,4524887122,972

1,2541,8805546139455251,540644

50622

11,57150

1006,7012,0001,5005002001002,000

1,3101,9981671629831411,590164

1,9482,0252,437

1242,503

8,618 77317,064

5,6084,7811681681681684,515168

2126,102

419

220471378261253193244281

2891,2652892892,843

197295257237256

3,0402,2124283603,908

1924,2091,8002002,400192

219351317398350236280318

1,6751,9288109368424741,994832

1,3816,445

1,381

1,3501,4641,3501,3501,3501,3501,350

1,3341871,907650311

1,8212

334192158415301298188108235

483934353539421235

5,9426,3244,644

1,1253,4524887122,972

1,4272,3545746411,2175391,766672

50622

11,57150

1007,9982,0001,5005002001002,000

1,3101,9981671629831411,590164

2,5182,0252,437

1242,503

11,341 11,28517,064

5,2914,4741671671671674,262167

2126,102

419

262572453295304228293340

2891,2652892892,843

259351337310337

3,9492,6054814325,099

19210,6411,8002002,400192

293437425533469316375427

1,7512,0179211,0769645562,093943

1,3816,445

1,381

1,3501,2361,3501,3501,3501,3501,350

1,3341871,907650311

1,8212

334192158415301298188108235

483934353539421235

Table 7.1aPay (non-base), Insurance (non-health), and Other Taxes in dollarsBy Jurisdiction, Job Title and ComponentFor Cities and State Without Overtime

Sum of Base Value broken down by Gov't Level, Jurisdiction and Category vs. Step Level and Job Title. The data is filtered on Includes OT, which keeps w/o OT. The view is filtered on Gov't Level and Category. The Gov't Level filter keeps City andState. The Category filter keeps Insurance (non-health), Other taxes and Pay (non-base).




Step Level Job Title CountyClackamas

Insurance

(non-health)


Clark

Insurance

(non-health)

Hood River

Insurance

(non-health)

Pay (non- base)

Jackson

Insurance

(non-health)

Pay (non- base)

Jeff..

Insurance

(non-health)

Linn

Insurance

(non-health)

Pay (non- base)

Marion

Insurance

(non-health)

Pay (non- base)

Umatilla

Insurance

(non-health)

Pay (non- base)

Washington

Insurance

(non-health)

Pay (non- base)

StateOregon

Insurance

(non-health)



1102,6525129422068031632,001395

263377371495376367217373288

1,3481,4341,3481,3481,6761,3481,2981,4221,348

3,5572,7831,5511,6761,6971,3941,3453,6652,9121,443

2,4001,4383475261,273

6,706

835

606823606878878839606818778

1,952167115939931,810201

70188

95

520559636420491422522491

816,6302,318241

5091,909188

414540537531834506730290516532617

2,151

884

6551,8522,1298636558631,644895

57165

24

1,3141,9457701,0498491,2511,944

1,3341871,907650311

1,8212

334192158415301298188108235

483934353539421235

1102,6525129422068031632,001395

336478469627507464275473364

1,3481,4341,3481,3481,6761,3481,3421,4221,348

3,6262,8491,6691,8581,9621,6121,4393,7593,0331,566

2,4001,8494026131,350

6,706

835

606882606953953904606877826

1,9202311581,2661281,746248

309277284937160

605655701478568486610568

4,8026,6305,9532413,9525,8755,532188

478540611531834506730343590606617

2,151

884

6842,1682,2329036849031,701936

57165

24

1,3141,9457701,0498491,2511,944

1,3341871,907650311

1,8212

334192158415301298188108235

483934353539421235

7.1bPay (non-base), Insurance (non-health), and Other Taxes in dollarsBy Jurisdiction, Job Title and ComponentFor Counties and StateWithout overtime

Sum of Base Value broken down by Gov't Level, Jurisdiction and Category vs. Step Level and Job Title. The data is filtered on Includes OT, which keeps w/o OT. The view is filtered onGov't Level and Category. The Gov't Level filter keeps County and State. The Category filter keeps Insurance (non-health), Other taxes and Pay (non-base).




Section 8: Overtime Analysis

One of the major findings in the TECC 1.0 pilot study was that for certain job titles – e.g., police officer and corrections officer – “Overtime” pay constituted a significant component of total employer costs.

For TECC 2.0, it was clear that overtime would not be relevant for some of the added positions – e.g., those that might be unrepresented by labor contracts and/ or those that were FLSA31 exempt from overtime requirements. Accordingly, the research team only requested overtime data from jurisdictions for the job titles where overtime was a significant factor. We also worked to verify which positions were FLSA exempt and non-exempt.

For the non-exempt positions – where overtime could be a factor – jurisdictions provided the total overtime amount (in dollars) for that job title. This amount was then divided by the number of FTE’s within that job title to produce an average amount for each employee – and the same amount for both entry and top step employees.32 (This number would be the same for entry and top step employees).

In analyzing TECC costs on an hourly basis, the research team took the average amount of overtime per employee and divided it by that employee’s hourly wage (base salary/2,080) for overtime (using a time and a half in every case). This gave the research team the approximate number of hours entry step and top step employee worked in overtime. These numbers are not quite accurate because jurisdictions tend to give out more overtime to senior employees. However, the primary objective is to show the amount of overtime different job titles received, not necessarily how much entry and top level employees within those job titles received.

Based on the data, police officers and corrections officers tended to receive a much larger portion of overtime than the other non-exempt job titles, though even within these positions there was a broad range in the amount of overtime accrued. Clackamas County’s police officers and corrections officers received much more annual overtime, at averages of $11,142 and $12,096 respectively, than police and corrections officers from other jurisdictions. Compare those numbers to Jackson County, whose police officers and corrections average $2,978 and $5,919 in overtime respectively, and the range of hours and costs becomes evident.

For four other job titles -- Utility Workers, Maintenance Crew Leads, Registered Nurses, and Mental Health Therapists – overtime was also a significant factor, though at substantially lower levels than for police officers and corrections officers. There was also significant variability between jurisdictions in overtime use among these four job titles. For example, the position that accrued more overtime than any other position in the study was the State of Oregon Mental Health Therapist, with an average of $17,326 in overtime. By comparison, the Mental

31

FLSA stands for the Fair Labor Standards Act of 1938. FLSA exempt positions are covered by the Act but exempt from FLSA Overtime rules. The Appendix lists job descriptions and delineates which jobs are FLSA exempt and which are not. 32

However, as noted earlier, substantial anecdotal evidence suggests that top step employees tend to receive significantly more Overtime than entry level employees, since seniority rules often govern Overtime use.




Health Specialist in Linn County accrued no overtime at all, though that position did accrue an average of $70 in standby pay. Equivalents for accountants, IT specialists, GIS positions, and therapists were found to be exempt or non-exempt depending on the jurisdiction. Human Resource positions were all exempt; only the State of Oregon Human Resource position accrued a small amount of overtime. The finance clerks were all non-exempt, but accrued very little overtime.

It is important to note that overtime impacts post employments costs. Table 8.1 is included to display that additional cost.




Job Title City

Albany Grants Pass Gresham

Klamath Falls Redmond Salem Sandy Tigard Vancouver

County

Clackamas Clark Jackson


Washington

State

Oregon

AccountantCorrectionsCrew LeadFinance ClerkGISHRITNursePoliceTherapistUtility 2,3155,679

2,3152,315981

8154,635

815

5,9891,3954,565

1,353

2416,3485,388

727

2,3886,319

1007,193

1,0759,7491,0182501,24549

1,7475,8333391021,948

3,0119,666

1313

1,9665,3904512885,4694,116

6,415

1,890

5852664,587202632

1,3463,654

4,526

4,573

3,369

4,769

1,3762,97872795

5,919

9,287

1,282

2,60211,1427131,1451453

12,097890

17,3269,1064,8953028438

4,082207

Table 8.0Average Overtime pay in dollarsBy Jurisdiction and Job TitleFor Cities, Counties and State of OregonTop Step shownNote: The TECC Study Methodology did not ask jurisdictions to break down overtime between steps so Entry and Top Step are the same.

Sum of Base Value broken down by Gov't Level and Jurisdiction vs. Job Title. The data is filtered on Category and Step Level. The Category filter keeps Overtime. The Step Level filter keepsTop.




Job Title

Category (gro

up) CityAlbany

w/o OT w/OT Grants Pass

w/o OT w/OT Gresham

w/o OT w/OT Klamath Falls

w/o OT w/OT North Bend

w/o OT w/OT Pendleton

w/o OT w/OT Redmond

w/o OT w/OT

Salem

w/o OT w/OT

Sandy

w/o OT w/OT

Tigard

w/o OT w/OT Vancouver

w/o OT w/OT

State

Oregon

w/o OT w/OTAccountant OvertimeAll Post employmentCorrections OvertimeAll Post employmentCrew Lead OvertimeAll Post employmentFinance Clerk OvertimeAll Post employmentGIS OvertimeAll Post employmentHR OvertimeAll Post employmentIT OvertimeAll Post employmentNurse OvertimeAll Post employmentPolice OvertimeAll Post employmentTherapist OvertimeAll Post employmentUtility OvertimeAll Post employment

12,4041312,400 20,81520,815 17,7564917,745 10,71610,716 14,42314,423 11,72772711,560 20,53420,534 16,72316,723 7,6379817,492 17,01420716,95322,6474,08221,122

14,5061,94813,898 15,5021,24515,222 11,3997,19310,040 12,66112,661 11,27811,278 14,13414,134 17,9641,35317,539 14,67414,674 13,29381513,100 9,2312,3158,89010,6701310,666 12,37410212,342 11,77511,775 7,3121007,293 8,5788,578 8,7378,737 9,5119,511 13,18513,185 12,93612,936 10,98310,983 5,8892,3155,548 11,7373811,72618,18218,182 17,33317,333 18,73725018,681 10,95210,952 15,33915,339 18,12618,126 16,29616,296 12,16912,16917,60317,603 20,81520,815 18,21018,210 10,84110,841 18,62218,622 11,01011,010 23,28823,288 20,88320,883 7,2687,268 19,4778419,45218,34218,342 16,21333916,107 25,7461,01825,517 10,84110,841 18,5275,38817,292 27,91627,916 14,03714,037 14,77214,772 13,64913,649 24,73530224,646

25,6994,89524,25427,2619,66624,044 24,5605,83322,738 20,7549,74918,562 18,0926,31916,324 15,89915,899 18,23518,235 23,8206,34821,901 23,9604,56522,527 21,4095,98919,448 20,7044,63519,365 9,1185,6798,546 28,1429,10624,738

18,80417,32613,68715,0313,01114,261 13,6631,74713,118 13,2851,07513,043 8,0052,3887,554 10,56010,560 9,5999,599 9,6242419,569 15,9211,39515,483 10,78910,789 10,43581510,242 7,8302,3157,489

Table 8.1aAverage Overtime and Post-employment Compensation in dollarsBy Jurisdiction and Job TitleFor Cities and State of OregonTop Step shownNote: The TECC Study Methodology did not ask jurisdictions to break down overtime between steps so Entry and Top Step are the same.

Sum of Base Value broken down by Gov't Level, Jurisdiction and Includes OT vs. Job Title and Category (group). The data is filtered on Category and Step Level. The Category filter keeps Overtime, Post employment (medical) and Post employment (retirement). The Step Level filter keeps Top.The view is filtered on Gov't Level, which keeps City and State.




Job Title

Category (gro

up)

CountyClacka

masw/o OT w/OT

Clarkw/o OT w/OT Hood R

iver

w/o OT w/OT Jackson

w/o OT w/OT Jefferson

w/o OT w/OT

Linn

w/o OT w/OT

Marion

w/o OT w/OT

Polk

w/o OT w/OT Umatilla

w/o OT w/OT Washington

w/o OT w/OT

State

Oregon

w/o OT w/OTAccountant OvertimeAll Post employmentCorrections OvertimeAll Post employmentCrew Lead OvertimeAll Post employmentFinance Clerk OvertimeAll Post employmentGIS OvertimeAll Post employmentHR OvertimeAll Post employmentIT OvertimeAll Post employmentNurse OvertimeAll Post employmentPolice OvertimeAll Post employmentTherapist OvertimeAll Post employmentUtility OvertimeAll Post employment

15,34289015,083 7,9147,914 12,21012,210 14,95214,952 15,29815,298 18,10918,109 17,36917,369 11,93311,933 17,01420716,95327,86412,09724,347 8,7881,2828,599 21,8805,91919,947 11,7314,76910,473 18,4234,57317,065 19,6513,65418,618 15,9061,89015,390 12,8734,11611,686 24,7545,46922,891 22,6474,08221,122

8,6908,690 15,8771,34615,51811,3885311,373 6,1346,134 8,623958,599 11,24811,248 11,96111,961 11,30311,303 9,1709,170 8,2948,294 11,7373811,72619,2191419,215 8,5668,566 15,75315,753 16,56416,564 15,67315,673 15,57715,577 19,7923219,783 14,25314,253 11,47411,474 15,57928815,520 12,16912,16921,00621,006 11,80011,800 19,28219,282 11,63011,630 17,2592617,252 17,36917,369 8,4518,451 14,77214,772 19,4778419,45226,2851,14525,952 11,15211,152 17,77117,771 19,28219,282 13,93613,936 20,30320,303 25,56525,565 16,37916,379 11,47411,474 17,56317,563 24,73530224,64619,63771319,430 9,3689,368 13,37013,370 17,11572716,933 15,22015,220 18,1452018,139 16,08116,081 10,20310,203 14,57745114,484 25,6994,89524,25427,77511,14224,536 11,4169,2879,905 16,36916,369 23,2432,97822,271 12,4073,36911,518 20,3094,52618,964 20,0354,58718,737 17,1426,41515,390 15,32915,329 24,7395,39022,902 28,1429,10624,738

13,8011,37613,457 16,88416,884 19,87226619,796 14,89214,892 8,4468,446 18,80417,32613,68714,6552,60213,898 6,8306,830 13,66458513,508 9,3231,9668,921

Table 8.1bAverage Overtime and Post-Employment Compensation in dollarsBy Jurisdiction and Job TitleFor Counties and State of OregonTop Step shownNote: The TECC Study Methodology did not ask jurisdictions to break down overtime between steps so Entry and Top Step are the same.

Sum of Base Value broken down by Gov't Level, Jurisdiction and Includes OT vs. Job Title and Category (group). The data is filtered on Category and Step Level. The Category filter keeps Overtime, Post employment (medical) and Post employment (retirement). The Step Lev-el filter keeps Top. The view is filtered on Gov't Level, which keeps County and State.




Documents

Total Employer Cost of Compensation Study -- Phase 2